October 30, 1997
How the Philanthropy 400 Was Compiled
The Philanthropy 400 is compiled from financial data found on charities' informational tax returns -- Internal Revenue Service Form 990 -- their audited financial statements, annual reports, and responses to a Chronicle questionnaire.
Charities are ranked by how much they raised from private sources -- in both cash and in-kind gifts -- for the fiscal year ending in 1996. If that data was not available, information from the previous fiscal year was
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