Book Details
Table of Contents
Foreword
Abbreviations and Acronyms
Introduction
1. Why is Endowment Beneficial?
2. True and False Endowment
3. The Semantic Swamp Widens
4. Confounding Worlds of Nonprofit Organizations
5
Table of Contents
Foreword
Abbreviations and Acronyms
Introduction
1. Why is Endowment Beneficial?
2. True and False Endowment
3. The Semantic Swamp Widens
4. Confounding Worlds of Nonprofit Organizations
5. Endowed Foundations
6. Omitting, Duplicating, and Erasing Endowments
7. Perplexing IRS Form 990
8. IPEDS and NACUBO Datasets
9. Investing Paradigms and Opaque Fees
10. Spending Rules, Rates, and Controversies
11. Ethical Quandaries: Investing, Divesting, and Stratifying Endowments
Conclusion
Appendix 1: Types of 501(c) Tax-Exempt Organizations per the Internal Revenue Code (2025)
Appendix 2: Numerical Distribution of Nonprofits, Alphabetically by State and Territory (2025)
Appendix 3: Number of Religious congregations in the United States by Denomination, 2020
Appendix 4: Typical University College Endowment Agreement