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Research

Options for Your Financial Giving

Publication date
5.8.2025

This resource provides a comparative overview for philanthropists considering various giving options. It covers direct contributions, community foundation-based funds, donor-advised funds, starting a foundation, as well as frequently asked questions about making contributions and options for estate and planned giving.

What Boards and Executives Need to Know About Tipping and the Public Support Test

Publication date
5.8.2025

This guidance addresses the issue of "tipping" for grantmakers, emphasizing the calculation of the public support test and the importance of avoiding "tipping" grantees. In the nonprofit sector, "tipping" occurs when a corporation, private foundation or major donor makes a substantial gift or grant that jeopardizes a nonprofit's public charity status. This situation is most common for very small or young nonprofits, or when there are outsized grants – whether one-time or spread over multiple years – in relation to the nonprofit's overall size. 

What Boards and Executives Need to Know About Private Foundations

Publication date
5.8.2025

This resource provides an overview of private foundation fundamentals, highlighting essential activities and key regulated areas that foundation staff and board members need to understand. The guide covers legal considerations, tax implications, self-dealing, financial management, grantmaking processes, board policies and procedures and human resources for community foundation staff and trustees.

What Boards and Executives Need to Know About Community Foundations

Publication date
5.8.2025

This resource provides an overview of community foundation fundamentals, highlighting essential activities and key regulated areas that foundation staff and board members need to understand. The guide covers legal considerations, tax implications, financial management, fund operations, grantmaking processes, fundraising strategies, gift acceptance policies, charitable gaming, board policies and procedures and human resources for community foundation staff and trustees. 

Funders Addressing Impacts of Federal Policy Actions Survey

Publication date
3.20.2025

Philanthropy Ohio administered a member survey on recent federal funding decisions in February 2025. The results highlight the variety of ways members are responding to the political reality of potential funding cuts, eliminated DEIB efforts, deportations and other challenges to “business as usual.” Read about the ways funders in Ohio are leaning in.

2024 Foundation Salary Reports

Publication date
12.16.2024

The 2024 Ohio Foundation Salary Report details salary data for various full-time paid positions across the state by type of foundation. The 2024 Midwest Grantmaker Salary, Benefits & Demographics Report shares salary and benefits benchmarking for Midwest-specific compensation metrics on foundation staff within Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, Ohio and Wisconsin.

2024 Community Foundation Fund Fee Structure Survey Results

Publication date
10.25.2024

At the 2024 Philanthropy Ohio Community Foundation Leaders gathering, attendees wanted to know more about fee structures for funds held by Ohio community foundations. Philanthropy Ohio launched a very short survey to provide members with this information and research, and the results can be downloaded from the Excel link.

2023 Foundation Salary Report

Publication date
12.12.2023

The 2023 Foundation Salary Report details salary data for foundation CEOs, program officers and administrative assistants for the state, the Midwest and the U.S. by type of foundation.

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