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Info page for book:   Endowments Explained
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Endowments Explained

Bruce A. Kimball and Sarah M. Iler

Publication Date

Endowments Explained by Bruce A. Kimball and Sarah M. Iler will be published in January 2027.

About

Book Details

Release Date
Publication Date
Status
Preorder
Trim Size
5
x
8
Pages
232
ISBN
9781421455877
Illustration Description
11 b&w illus.
Table of Contents

Table of Contents
Foreword
Abbreviations and Acronyms
Introduction
1. Why is Endowment Beneficial?
2. True and False Endowment
3. The Semantic Swamp Widens
4. Confounding Worlds of Nonprofit Organizations
5

Table of Contents
Foreword
Abbreviations and Acronyms
Introduction
1. Why is Endowment Beneficial?
2. True and False Endowment
3. The Semantic Swamp Widens
4. Confounding Worlds of Nonprofit Organizations
5. Endowed Foundations
6. Omitting, Duplicating, and Erasing Endowments
7. Perplexing IRS Form 990
8. IPEDS and NACUBO Datasets
9. Investing Paradigms and Opaque Fees
10. Spending Rules, Rates, and Controversies
11. Ethical Quandaries: Investing, Divesting, and Stratifying Endowments
Conclusion
Appendix 1: Types of 501(c) Tax-Exempt Organizations per the Internal Revenue Code (2025)
Appendix 2: Numerical Distribution of Nonprofits, Alphabetically by State and Territory (2025)
Appendix 3: Number of Religious congregations in the United States by Denomination, 2020
Appendix 4: Typical University College Endowment Agreement

Author Bios
Bruce A. Kimball
Featured Contributor

Bruce A. Kimball

Bruce A. Kimball (NEWTON, MA) is Emeritus Academy Professor at Ohio State University. A former Guggenheim Fellow, he is the author of several award-winning books, including Orators and Philosophers: A History of the Idea of Liberal Education and The Inception of Modern Professional Education: C. C. Langdell, 1826-1906.

Sarah M. Iler
Featured Contributor

Sarah M. Iler, PhD

Sarah M. Iler (WAKE FOREST, NC) is adjunct professor of U.S. History at Columbus State Community College and Wake Technical Community College. She is the author or coauthor of essays on topics including the history of African American conservatism, the history of multicultural education, the history of liberal arts education, and the history of endowments in higher education.