Beginning 1988, year-end level is the sum of SOI, Charities and Other Tax-Exempt Organizations, Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Code Section, lines Accounts receivable and Grants receivable, sum of columns 1 through 7. Before 2008, grants receivable are estimated from line Pledges and grants receivable based the ratio of private foundations and charitable trusts' holdings of pledges receivable and grants receivable. Data are annual. Transactions are equal to the change in the level. Annual transactions after the last SOI estimated as the 5-year moving average of the observed transactions.
Last edited on: 02/28/2017