Giving in Minnesota, 2006 Edition
Methodology
Data Collection and Analysis
Data presented in this report were collected from 1,341 active state grantmakers, comprised of 1,150 private foundations, 111 corporate foundations and giving programs, and 80 community/public foundations. Individual giving data were collected from 896,103 individuals and reported in aggregate by the Internal Revenue Service.
Data collection was an ongoing process using multiple sources that included but was not limited to:
(a) Self-reporting by foundations to the Council on amount of grants paid, grant description, support type and intended beneficiaries.
(b) Annual 990 tax return forms filed by community/public foundations and 990-PF forms filed by private foundations and company-sponsored foundations, which report total grants, total assets and grant lists at the end of the organization’s filing year.
(c) Individual giving data that provide the total charitable deductions claimed on federal IRS tax forms.
(d) Minnesota Council on Foundations’ annual grantmaking Outlook Reports.
(e) Annual Report on Philanthropy from the Center of Philanthropy and Foundation Yearbook and Foundation Giving Trends from The Foundation Center, both of which provide a detailed analysis of foundation giving trends and patterns nationally and internationally.
To ensure consistency in each year and the reliability and validity of data presented in the report, the Council delays analysis until grantmakers complete their reporting for the pertinent fiscal year.
Though data were collected from multiple sources, some of these sources have certain limitations:
(a) The annual 990-PF (Private Foundations) tax returns do not reflect qualifying distributions of administrative expenses and do not provide grantee addresses, so unless the organization is categorized as one in Minnesota, it may not be included in the total figures.
(b) Data collected from the federal forms filed by individuals does not reflect all data in cases where individuals did not itemize their returns.
(c) Information from corporate giving programs is voluntary; a corporation is required only to report contributions made through a corporate foundation if it has one.
Coding
The Council analyzes data collected from the largest active grantmakers in the state, those that make $1 million or more in grants in the reporting year. This Giving in Minnesota sample comprised 110 foundations (59 private foundations, 34 corporate foundations and 17 community/public foundations) and accounted for 83.5 percent of the total grants awarded by Minnesota grantmakers in 2004.
To analyze the giving trends and patterns in Minnesota over time and to make comparisons nationally, the Council uses grants of $2,000 and more made by the sample as units of analysis and applies the National Taxonomy of Exempt Entities (NTEE) coding system, developed by the National Center for Charitable Statistics (NCCS) in 1987, and the Grants Classification System (GCS), which was developed by The Foundation Center in the late 1980s.
National Taxonomy of Exempt Entities: The NTEE is widely used by the IRS
and others to classify nonprofit organization activities. It uses two,
three-character, alphanumeric codes to track institutional fields. The universe
in the institutional fields is organized into 26 major field (subject) areas,
A-Z, with subcategories for services, disciplines or types of institutions
unique to that field, which the Council categorizes under 10 broader areas.
NCCS modified the NTEE in 1999 by collapsing the original codes by about two-thirds and renaming it the NTEE-CC. For coding purposes, in cases where the foundation may have more than one purpose, the code is limited to the one listed first on a nonprofit’s IRS Form 990.1
The Council coded each grant by the grant description’s subject purpose, when available. When no grant description was provided, the grant was coded to the recipient organization’s primary subject purpose.
Grants Classification System: To further analyze trends and patterns by intended beneficiaries and support type and by state location and geographic service area, the Council applies GCS codes to the sample. This additional coding helps derive an analysis of grantmaking to 27 beneficiary groups, and grantmaking to five major support types and numerous subcategories within the support types.
1 Romeo, Sheryl. NTEE-CC Training Guide. National Center for Charitable Statistics. Washington, D.C.: The Urban Institute, 2003.
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Giving in Minnesota
2006 Edition
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Table of Contents
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Index
Section I:
Introduction
Section II:
Key Findings
Section III:
Minnesota Giving Overview
Section IV:
Sample Trends
Section V:
Methodology
Section VI:
Appendices
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About This Report
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Giving in Minnesota, an annual research report produced by the Minnesota Council on Foundations since 1984, provides a comprehensive analysis of the trends and patterns of giving by organized philanthropy in the state.
This report provides an overview of giving by Minnesota foundations and corporations domestically and internationally, as well as giving by individual Minnesotans. The report also provides an in-depth analysis of the Giving in Minnesota sample of the largest Minnesota foundations and corporations by subject area, geographic area, intended beneficiary and support type.
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