Beginning 1996, year-end level is calculated from SOI, Domestic Private Foundations and Charitable Trusts, as the book value of lines Pledges receivable (net), Receivables due from disqualified persons, Prepaid expenses and deferred charges, Other investments, and Other assets, 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. Prior to 1996, year-end level is calculated as the sum of the book values of Pledges receivable (net); Grants receivable; Receivables due from officers, directors, trustees, and key employees; Other notes and loans receivable; Prepaid expenses and deferred charges; Other assets; and a proportion of line Other investments from tables 3 and 4. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017