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METHODOLOGY
DATA COLLECTION AND ANALYSIS
Data on overall giving presented in this report were collected from 1,378 active grantmakers in Minnesota, comprised of 1,174 private foundations, 119 corporate foundations and giving programs, and 85 community/public foundations. Individual giving data were collected from 914,303 individuals and reported in aggregate by the Internal Revenue Service.
Data collection was an ongoing process using multiple sources that included but were 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 do not reflect all individual giving data, since they do not include charitable contributions from individuals who 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
For the detailed analysis of grantmaking trends and patterns presented in this report (in the Giving in Minnesota Sample Trends section), the Council analyzed data collected from the largest 100 active grantmakers in the state by grants paid. This Giving in Minnesota sample consisted of 52 private foundations, 34 corporate grantmakers and 14 community/public foundations, which together accounted for 78 percent of the total grants awarded by all Minnesota grantmakers in 2005.
In previous reports, all grantmakers that awarded $1 million or more in grants were included in the Giving in Minnesota sample for analysis. This year the criteria were changed to include the top 100 grantmakers in the sample, in order to keep the number of grantmakers in the sample consistent across years. To this end, information presented in this report for 2003 and 2004 was recalculated to reflect only the 100 largest grantmakers for each year (and thus the information on 2003 and 2004 grantmaking will differ from information presented in previous reports, when all grantmakers giving over $1 million were included in the sample).
To analyze the giving trends and patterns in Minnesota over time and to make comparisons nationally, the Council analyzed grants of $2,000 and more made by the sample, and applied the National Taxonomy of Exempt Entities (NTEE) coding system, which was 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 used widely by the IRS and others to classify nonprofit organization activities. The system 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 (see Table 41 and Appendix ix), with subcategories for services, disciplines or types of institutions unique to that field, which the Council categorizes under 10 broader areas (see Table 41).
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 an organization 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 based on the recipient organization's primary 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 applied GCS codes to the sample. This additional coding helped derive an analysis of grantmaking to 27 beneficiary groups (see Table 42), and grantmaking to five major support types and numerous subcategories within the support types.
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Giving in Minnesota
2007 Edition
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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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