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GGD-84-38 1 (1984-01-05)

handle is hein.gao/gaobacjmx0001 and id is 1 raw text is: STUDY BY TtE STAFF OF THE U S General Accounting Office Statistical Analysis Of The Operations And Activities Of Private Foundations The Tax Reform Act of 1969 established a series of rules governing the activities and operations of private founda- tions. These rules included detailed reporting require- ments 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. Those hearings demonstrated, among other things, the difficulty of measuring the effects of the act on foundations because of the lack of complete and consistent statistical data. 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 availa- ble for analysis--1 979--and basic background information for certain other years. It should be useful to researchers in the congressional, academic, and foundation communi- ties, and to legislators and administrators in that it provides (1) data pertinent to promoting public oversight and under- standing of private foundation operations and (2) a base- line for future statistical analyses of private foundations. ) -SNA GAO/GGD-84 38 7/ JANUARY, _1q~ 5qML1

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