foundation_giving
S&P 500 companies joined to their foundations annual 990-PF giving history. Tier B. Grain: company-foundation-year (cik + ein + tax_period). Core philanthropy research table. Coverage: ~2012-2023 per foundation via ProPublica.
tier aTier B: IRS source data accessed via ProPublica API; filing lag means most recent year may be incomplete.
overview
overview
~2,300 company-foundation-year rows. Core philanthropy research table linking S&P 500 companies to their foundations annual giving totals.
current vintage — 2024
history — Yes — ~2010–2024 per foundation via ProPublica
provenance
source & licensing
authority
U.S. Internal Revenue Service / ProPublica Nonprofit Explorer
dataset
IRS 990-PF Annual Filings via ProPublica
license
Public domain (U.S. Federal Government work)
citation
ProPublica Nonprofit Explorer (2025). 990-PF Annual Filing Data.
schema
fields
| name | type | definition |
|---|---|---|
| cik | string | 10-digit zero-padded SEC CIK of the parent company. |
| company_name | string | Name of the S&P 500 parent company. |
| country_idkey | string | ISO alpha-2 country code. Always US. |
| crosswalk_match_type | string | Match algorithm that linked this company-foundation pair. |
| distributable_amount_usd | float64 | Minimum distributable amount required under IRC 4942. |
| einkey | string | 9-digit EIN of the filing foundation (no dashes). |
| foundation_name | string | Name of the private foundation. |
| net_assets_eoy_usd | float64 | Net assets (fund balance) at end of year. |
| net_investment_income_usd | float64 | Net investment income subject to excise tax. |
| officers_compensation_usd | float64 | Total compensation paid to officers, directors, and trustees. |
| sic | string | SIC code of the parent company. |
| sic_description | string | Human-readable SIC description of the parent company. |
| state_id | string | 2-char state FIPS. Coalesced from foundation filing state or parent company HQ state. |
| tax_period | string | Tax period in YYYYMM format. |
| ticker | string | Stock ticker of the S&P 500 parent company. |
| total_assets_eoy_usd | float64 | Total assets at end of year (990-PF Part II). |
| total_contributions_received_usd | float64 | Total contributions received from the parent company or other donors. |
| total_expenses_usd | float64 | Total operating and administrative expenses. |
| total_grants_paid_usd | float64 | Total grants and contributions paid in this filing year (990-PF Part I line 25). Primary giving metric. |
| total_revenue_usd | float64 | Total revenue for the filing year. |
| yearkey | int64 | Filing year (4-digit integer, derived from tax_period). |
relationships
joins
primary key
ein, country_id, year
common joins
corporate_foundation_crosswalk on (ein)
foundation_grants on (ein, year)
sp500_companies on (cik)
usage
how to use this table
method
Total grants paid, assets, and revenue from ProPublica API 990-PF summary; joined to corporate_foundation_crosswalk on EIN.
do not use for
Grant-level analysis — use foundation_grants. Most recent filing year may lag by 1–2 years.
last updated · Jul 7, 2026