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INTRODUCTION
Giving in Minnesota, an annual research report produced by the Minnesota Council on Foundations since
1976, provides a comprehensive analysis of the trends and patterns of giving by organized philanthropy in the state. The report is intended to present the scope of the philanthropy field in Minnesota to nonprofits, the news media, public officials and the general public, as well as to foundations and corporate giving programs.
The 2007 report describes Minnesota grantmaking trends and patterns for the year 2005, which the Council defines as the fiscal year of any Minnesota foundation or corporate giving program that ends between June 1, 2005, and May 31, 2006. This is the period with the most recent available comprehensive data. Because all grantmakers do not use the same fiscal year, and because foundations are allowed several months to file a 990 or 990-PF tax return with the Internal Revenue Service, there is some lag time before data is available to the Council for analysis.
This report provides an overview of giving by Minnesota foundations and corporations, domestically and internationally, as well as giving by individual Minnesotans. The largest portion of the report comprises an in-depth analysis of giving patterns and trends by the Giving in Minnesota sample, which is comprised of the 100 largest Minnesota foundations and corporations by grants paid. The report analyzes grantmaking by the Giving in Minnesota sample according to subject area, geographic service area, intended beneficiary and support type.
Note to readers: Data for the report are collected from multiple
sources. For more information on the methodology used to collect and analyze
data, as well as the data's limitations, see the
Methodology.
TYPES OF FOUNDATIONS
The Council categorizes foundations into three types for this report: private foundations, corporate foundations and giving programs, and community/public foundations.
Private foundations are generally founded by an individual, a group of individuals or a family, and can be further categorized as a family foundation or an independent private foundation. A family foundation is a private foundation in which the donor and/or donor's family are actively involved in the management of the foundation. A private independent foundation is a private foundation in which no, or few, family members of the original donor are actively involved in the foundation's governance. There are no legal distinctions between the two, and the Council uses the term "private foundation" when referring to both types of foundations for the purposes of analysis.
Corporate foundations and giving programs are connected to businesses, and the money they give as contributions and grants comes from the corporation's profits. They are allowed by law to receive a tax deduction for giving up to 10 percent of pretax earnings to charity. Some corporations establish foundations that are also classified as private foundations. Other companies give through a corporate giving program, which generally is funded through the company's annual budget. In many cases, corporations operate both a foundation and a corporate giving program.
Community/public foundations are publicly supported foundations operated by and for the benefit of a specific community or population, area of interest or geographic area. They manage a variety of funds on behalf of donors, from unrestricted assets to endowed funds to donor-advised funds. Community/public foundations may also manage supporting organizations. Most community/public foundations engage in fund development directly with donors.
Though operating foundations are also private foundations, the Council does not include them in the Giving in Minnesota reports because they do not provide competitive grants. Instead, they use their funds to operate their own programs.
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Giving in Minnesota
2007 Edition
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Order Information
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Printed copies of Giving in Minnesota, 2006
Edition, Summary Report are available for $5 each.
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In This Document
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About This Report
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The Minnesota Council on Foundations produces
Giving in Minnesota to provide 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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