Foundation Expenses and Compensation: Interim Report 2005, issued by the Urban Institute, the Foundation Center and GuideStar, represents the largest study ever of the expense and compensation patterns of grantmaking foundations. It was funded by the Mott and Ford foundations. With federal legislation affecting nonprofits and foundations expected later this summer, the study is designed to inform the policy debate. The findings suggest that, along with type and size, a foundation’s mission and program goals are important factors in analyzing its charitable expenditures. "This comprehensive, detailed information should help policymakers better understand the foundation community," said Mott Program Officer Elan Garonzik.