Statistical Analysis of the Operations and Activities of Private Foundations

摘要

The Tax Reform Act of 1969 established a series of rules governing the activities and operations of private foundations. These rules included detailed reporting requirements to provide data for congressional and public oversight. In June 1983, the Oversight Subcommittee of the House Committee on Ways and Means held hearings to look into the operations of private foundations since passage of the 1969 Tax Reform Act. This study, based on GAO testimony at those hearings, provides a detailed profile of foundation operations for the most recent year in which descriptive IRS data was available for analysis--1979--and basic background information for certain other years.