Beginning 1996, year-end level is calculated from SOI, Domestic Private Foundations and Charitable Trusts, as the sum of lines Savings and temporary cash investments (book value), column Total from Table 3. Domestic Private Foundations: Income Statements and Balance Sheets, by Size of End-of-year Fair Market Value of Total Assets; and Table 4, Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statement and Balance Sheets by Size of End-of-year Fair Market Value of Total Assets. Data prior to 1996 are estimated based on a proportion of savings and temporary cash investments. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017