docs/us_corporate/foundation_grants

foundation_grants

990-PF Part XV grant recipient data for S&P 500-linked foundations. Tier A. Grain: grant-filing (ein + object_id + recipient position). Includes recipient name, city, state, ZIP, country, grant amount, free-text purpose, and relationship. Filtered to confirmed crosswalk pairs. Source: IRS TEOS XML. Coverage: 2017-present.

tier aTier A: directly from IRS 990-PF XML. Grant descriptions are free-text; standardization not applied.

grain

grant

years

2018 – 2023

cadence

Annual

overview

~632,000 grant-filing rows for S&P 500-linked foundations, 2018–2023. Includes recipient name, city, state, ZIP, country, amount, purpose, and relationship.

current vintage — 2023

history — Yes — 2017–2023 via IRS TEOS XML

provenance

source & licensing

authority

U.S. Internal Revenue Service

dataset

IRS TEOS 990-PF Part XV (Grants)

source url

https://www.irs.gov/charities-non-profits/private-foundations

methodology

https://www.irs.gov/charities-non-profits/form-990-series-downloads

license

Public domain (U.S. Federal Government work)

citation

U.S. Internal Revenue Service (2025). Tax Exempt Organization Search (TEOS) XML.

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 for the filing foundation. Always US.
einkey	string	9-digit EIN of the filing foundation (no dashes).
foundation_name	string	Name of the private foundation.
grant_amount_usd	float64	Dollar amount of the grant or contribution. NULL in ~0.003% of rows.
is_foreign_recipient	bool	TRUE if the recipient has a foreign (non-US) address.
object_id	string	IRS TEOS unique filing identifier. Uniquely identifies one 990-PF return.
purpose	string	Free-text grant purpose as reported by the filer on 990-PF Part XV. Quality varies by filer.
recipient_city	string	City of the grant recipient.
recipient_country	string	ISO country code of the recipient. US for domestic grants; foreign ISO code for international grants.
recipient_ein	string	EIN of the recipient org, enriched via exact normalized-name + state match against IRS EO BMF. NULL when no clean match found — do not treat as "no EIN".
recipient_name	string	Name of the grant recipient as reported on 990-PF Part XV. NULL in ~0.03% of rows.
recipient_ntee_cd	string	NTEE code from IRS EO BMF, populated only when recipient_ein is non-NULL.
recipient_state	string	2-char US state abbreviation of the recipient. NULL for foreign recipients (~1.2% of rows).
recipient_zip	string	ZIP code of the grant recipient.
relationship	string	Relationship between the foundation and the recipient as reported on the 990-PF (e.g. None or disqualified person).
tax_period	string	Tax period in YYYYMM format.
ticker	string	Stock ticker of the S&P 500 parent company.
yearkey	int64	Calendar year derived from tax_period (first 4 chars).

relationships

joins

primary key

ein, country_id, year

common joins

foundation_giving on (ein, year)

corporate_foundation_crosswalk on (ein)

usage

how to use this table

method

Parsed from Part XV of 990-PF XML files; filtered to EINs in corporate_foundation_crosswalk where confirmed=TRUE.

do not use for

Grants to individuals — 990-PF Part XV covers grants to organizations only.

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last updated · Jul 7, 2026