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Understanding Foundation Expenses: Focus on Illinois

January 1, 2013

Understanding Foundation Expenses: Focus on Illinois defines and delineates charitable (programrelated) administrative and operating expenses, which are those that count toward a foundation's payout requirement. The report addresses specific questions such as: Which foundation costs are included in charitable administrative expenses? What are the limitations of Form 990-PF for reporting expenditures? How are charitable administrative expense levels measured? What are the most important factors driving expense levels? It also offers first-ever multi-year trend information (2008– 2010) detailing the expense practices of large Illinois independent foundations and compares them to the national experience.Intended for foundation leaders, policymakers, advocates, journalists, and the general public, this brief serves as a key resource for understanding foundation operating and administrative expenses and as an unbiased source of facts on actual practice in Illinois.