Valuation Guidance

Question II.E: Totals by Program Type

This question asks that you break down the direct cash, foundation cash, and non-cash amounts listed in Question II.A by nine program types (Civic & Public Affairs; Community & Economic Development; Culture & Arts; Disaster Relief; Education: Higher; Education: K-12; Environment; Health & Social Services; or Other). For guidance on applying the right category, please review the “Program Areas” section in this guide.

Survey Instructions:

o To begin, ask: “Which category best describes the ultimate end-recipient of the contribution?” The intent of the gift is important, as the category should reflect the “purpose” of the grant, not the “type” of nonprofit.

Examples:

§ If the intent of a gift to the YWCA was to support an HIV-prevention program, the contribution should be categorized in “Health & Social Services.”

§ If the intent of the YWCA gift was to encourage neighborhood engagement, those funds should be categorized as “Community & Economic Development.”

§ If the intent of a gift to Lincoln Center was to plant trees, those funds should be categorized as “Community & Economic Development” or “Environment” (because it is urban revitalization or beautification) instead of “Culture & Arts.”

o If your contribution is a general operating gift to an organization, select the program type that best describes the overall mission of that organization.

o If you categorize any contributions as “Other,” please briefly describe these contributions or programs in the “Notes” field.

o For your answer to be saved successfully, the totals in the direct cash, foundation cash, and non-cash columns on this question must match the corresponding values in Question II.A exactly.