Donor-Advised Funds: An Overview Using IRS Data

For nearly a decade, the Statistics of Income Division of the Internal Revenue Service (IRS) has been the primary source of data on donor advised funds (DAFs) sponsored by nonprofit charitable organizations tax-exempt under Section 501(c)(3) of the Internal Revenue Code. The data, from stratified random samples, show that the number and size of DAF sponsoring organizations has grown substantially since Tax Year 2006. Some 2,121 sponsoring organizations reported nearly $53 billion in DAF accounts for Tax Year 2012. The largest DAF sponsors each held over$1 billion in accounts; meanwhile, about 60 percent of the organizations reported less than $1 million. Though the median DAF payout rate was 7.2 percent for Tax Year 2012, nearly 22 percent of the sponsoring organizations reported no grants made from their DAF accounts. In each year for which statistics have been collected by the IRS, sponsoring organizations have received aggregate contributions in excess of aggregate grants paid. Despite challenges in data collection and analysis, SOI is committed to remaining the best source of data for this important part of the nonprofit sector

Native Hawaiian Male Caregivers: Patterns of Service Use and Their Effects on Public Policies

The purpose of this study is to compare and contrast the effects of caregiving for Native Hawaiian males, as compared to Asian and Caucasian males, and to determine how these differences affect service use patterns and opinions on government policies. Using a survey instrument adapted from a national data collection effort, data were collected from a probability sample of 600 caregivers in Hawai‘i, of which 155 were male. Analysis was limited to the 148 male caregivers with ethnicity data: Native Hawaiians (N=36), Caucasians (N=50), and Asians (N=62). Findings indicate that of the three groups studied, Native Hawaiians were the least burdened by caregiving. They were most likely to use training services and transportation, but did not generally use formal services because services were either unavailable or cost too much. Native Hawaiians were also most likely to express the need for overnight respite, tax relief, and paid family leave. The findings highlight the importance of gender and culture in the way caregiving services and policies are offered