The Chronicle of Higher Education

Measuring Endowments: How the Survey Was Conducted

By HARVY LIPMAN

Nonprofit organizations are not required by law to disclose information about their endowments -- and many prefer not to tell the public much about the size or operations of the funds.

While such organizations are required to report the value of their net assets at the end of the year on their informational tax returns, in most cases that figure...

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