The public accountability record of foundations is inadequate, despite efforts by Congress, philanthropic associations, and members of the foundation community to improve it. This article traces the public accountability record of foundations to 1936 but focuses on the twenty-five years since the Tax Reform Act of 1969, which has two provisions on the public accountability of foundations. The findings of studies are presented as well as the testimony of people inside and outside foundations. The article concludes with eight recommendations to improve the public accountability of foundations.
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