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IV-16d: Distribution of Foundation Grants among Humanities Activity Types, 2002–2012

Source: The Foundation Center, 2014. Based on the Foundation Center’s FC 1000 data set, which includes all grants of $10,000 or more awarded to organizations by a set of 1,000 of the largest U.S. private and community foundations by total giving. For community foundations, only discretionary and donor-advised grants are included. Grants to individuals are not included in the file.

These indicators are based on the Foundation Center’s FC 1000 data set, which includes all grants of $10,000 or more awarded to organizations by a set of 1,000 of the largest U.S. private and community foundations by total giving. For community foundations, only discretionary and donor-advised grants are included. Grants to individuals are not included in the file. For additional information on the activity categories used for this indicator, see the 2004 report from the Foundation Center, Foundation Funding for the Humanities, which describes an earlier American Academy of Arts and Sciences’–sponsored study. The information provided in this indicator is not comparable to the findings in the earlier study due to alterations in the population of organizations included. Although both private foundations and community foundations are types of not-for-profit organizations eligible for tax exemptions under section 501(c)(3) of the federal tax code, they are viewed differently by the Internal Revenue Service (IRS). Private foundations receive almost all of their income from a narrow group of persons, such as single individuals, families, or corporations. Community foundations, in contrast, receive funds from a wide variety of donors and thus are considered by the IRS to be “public charities” (they must also meet the other criteria specified in section 509(a) of the tax code to be eligible for tax-exempt status). Historical activities, as defined by the Foundation Center, include historical societies, preservation activities, memorials, and commemorations. Museum activities exclude those performed by or within arts museums, unless the museum specialized in ethnic or folk art or the funding went specifically to fund an activity related to a humanities discipline. In contrast, the Humanities Indicators (HI) treats art museums, and thus all activities that occur within them, as humanities-oriented. For the types of entities treated as humanities organizations for the purposes of the HI, see "Revenues of Not-For-Profit Humanities Organizations" and the accompanying inventory of humanities organization types.

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