Foundations & Nonprofits

Increasing impact of foundations and endowments

The Institute supports foundations and nonprofits by focusing on their performance and impact. 

Insights

January 2011

Several myths about health insurance pervaded the health reform debate and interfered with plans for implementation. Many are built on a kernel of truth, but the simplification of complicated issues can lead to conclusions that are misleading, or just wrong.

January 2011

Retirement benefits represent a large and growing share of educator compensation. An important question is whether the current retirement benefit systems are an efficient or equitable way to structure educator compensation.

September 2010

K-12 employees are more confident than all U.S. workers that they will have a financially comfortable retirement. Greater confidence results, at least in part, from higher participation rates in retirement plans at work; almost 90% of K-12 employees participate in a plan.

Research Reports

March 2017

Can a university’s characteristics be a better indicator of an endowment’s effectiveness than endowment size? 

February 2013

This report examines the 403(b) plans in all 50 states and seeks to provide the first comprehensive analysis of these plans across the country. We consider the advantages and disadvantages of alternative methods of regulating 403(b) plans and present an assessment of 403(b) plans in each state.

February 2013

The disclosure requirements under General Accounting Standards Board (GASB) 45 draw attention to a possible unfunded liability for government employers providing other than pension post-retirement benefits (OPEB).