Private Operating Foundations: Membership Dues Structure

Endowed private foundations that have been designed by the IRS as a "private operating foundation" calculate membership dues based on their total net assets instead of their grantmaking.

Sliding Dues Schedule
(based on net assets as listed on the most recent tax return (990-PF, line 30), or the average of their total net assets over the last three completed fiscal years)

  • $2,000,001 – $10 Million: $750
  • $10,000,001 – $30 Million: $1,400
  • $30,000,001 – $40 Million: $1,900
  • $40,000,001 – $60 Million: $2,700
  • $60,000,001 – $100 Million: $3,900
  • $100,000,001 – $140 Million: $5,600
  • $140,000,001 – $200 Million: $8,000
  • $200,000,001 – $400 Million: $11,800
  • $400,000,001 – $600 Million: $15,100
  • $600,000,001 – $800 Million: $20,500
  • $800,000,001 – $1 Billion: $25,000
  • $1 Billion – $2 Billion: $28,000
  • Over $2 Billion: $40,000

 

NOTE: If your organization is a private operating foundation but isn't endowed (i.e., receives and spends funds within the same fiscal year), please contact the Member Engagement team so we can work with you to determine the appropriate dues schedule.