The Importance of Small Foundations

Most foundations in the United States are foundations with few or no staff. These foundations do tremendous work efficiently and creatively, in all corners of country in a sustained, direct way.
Small foundations tend to combine the ethos and generosity of an individual donor with the public presence and permanence associated with an institution.
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Why a Foundation - Tim Walter, Association of Small Foundations
For those considering starting a foundation, it's pretty easy to do. This essay outlines some questions to consider as you begin.