Released: 01/2007

The issue of payout percentage has been subject to debate, with various studies taking different positions as to the long-term effect of different rates on the corpus, but the general assumption in foundation circles is still that the 5% payout rate is the number that will enable foundations to maintain their purchasing power into the future. This paper looks at 13 foundations, and examines the ways in which their non-standard structures — whether in the areas of lifespan, payout, or methods — arise from their missions.

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Resource Type: Report