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Foundation Sunset: A Decision-Making Guide

Abstract

This research-based guide represents a distillation of the author's observations from studying sunset foundations. In an earlier study the author analyzed survey data on over 800 foundations, including 70 limited life foundation and interviewed trustees, donors and staff of 29 foundations planning or considering limited life. That research sought to chart the typical and representative aspects of sunsetting, and found that many sunsetting foundations do not link their longevity to a philanthropic strategy. In more recent research, the author conducted case studies of four foundations that took a deliberate and planned approach to sunsetting. These foundations therefore are well-suited to understanding how sunsetting can function as a philanthropic strategy

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