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Size-Based Analysis of Charitable Foundations: New Evidence from Canadian Data

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  • Iryna Khovrenkov

Abstract

Using rich administrative tax data, this article offers new evidence on the role of size as well as the private-public distinction in the operation of foundations. Large private foundations have average disbursements just above the minimum requirement, while large public, medium-sized public, and medium-sized private foundations have average disbursements well in excess of the minimum. This suggests consideration of a looser regulatory environment for medium foundations as has recently been implemented for small foundations.

Suggested Citation

  • Iryna Khovrenkov, 2016. "Size-Based Analysis of Charitable Foundations: New Evidence from Canadian Data," Canadian Public Policy, University of Toronto Press, vol. 42(3), pages 337-349, September.
    • Handle: RePEc:cpp:issued:v:42:y:2016:i:3:p:337-349
    DOI: 10.3138/cpp.2014-033
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    Cited by:

    1. Adam Saifer, 2021. "Philanthropic Nation Branding, Ideology, and Accumulation: Insights from the Canadian Context," Journal of Business Ethics, Springer, vol. 173(3), pages 559-576, October.

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