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The American Foundations Oral History Project consists of a series of interviews with prominent American philanthropists, each of whom relates their background, the development of their values, and their philosophies of philanthropy. The purpose and state of American philanthropy, including those family foundations and corporate foundations, form a central topic, as do the recent trend of increasing diversity and opinions on grant evaluation and philanthropic assessment. In addition, many interviewees comment on the role of government in philanthropy and the system of ethics at play in American philanthropy.

The Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) was founded in 1971 by David Horton Smith and Bill Ready as the Association for Voluntary Action Scholars (AVAS). Their vision was to create an independent and impartial forum for researchers in the fledgling field of voluntary action and citizen participation. Major activities have included an annual conference and the publication of Nonprofit and Voluntary Sector Quarterly (NVSQ), formerly the Journal of Voluntary Action Research (JVAR); Citizen Participation and Voluntary Action Abstracts (CPVAA); and a newsletter. The organization's name change in 1991 signified diversification of the original mission, which now includes expanded outreach to researchers on nonprofit organizations and from previously neglected academic disciplines. The records consist of board and committee materials, correspondence, financial and administrative records, journals and newsletters, journal manuscript submissions, conference programs and proceedings, and grant proposals.

The Commission on Private Philanthropy and Public Needs was founded in November 1973 through the efforts of John D. Rockefeller, III, House Ways and Means Chairman Wilbur D. Mills, Secretary of the Treasury George P. Shultz, and Under Secretary William E. Simon. The Commission was formed to study the role of philanthropic giving in the United States and to make recommendations regarding ways to strengthen and increase the effectiveness of the voluntary sector. Composed of religious and labor leaders, former cabinet members, executives of foundations and corporations, federal judges, and representatives of several minority groups, the Commission sought to reach its goal through research and debate. The findings and recommendations of the Commission were published in a final report entitled, Giving in America: Toward a Stronger Voluntary Sector. This collection contains board and advisory records including meeting minutes and correspondence, committee recommendations, and research materials that include surveys, conferences, reports, foundation annual reports, and Senate Finance Hearings.

The interviews in this project focus on the history of the Council on Foundations, its history and development, its function and goals, and its mission. Central to many of the interviews is the 1969 Tax Reform Act, which had a profound impact on the structure and practice of American foundational philanthropy. The majority of the interviewees are philanthropists or professionals with strong connections to the Council; they share their insights, criticisms, and descriptions regarding the Council in many areas, including diversity, philanthropic ethics, principles and practices, the role of the government, and sources of division within the field of philanthropy.