expenditure responsibility: When a private foundation makes as grant to an organization that is not classified by the IRS as tax-exempt under Section 501(c)(3) and as a public charity according to Section 509(a), the IRS requires that the foundation exercise “expenditure responsibility” to ensure that the proposed grantee can fulfill the intended charitable purpose of the grant and that the grant will not be used for private gain or political activities. The steps involved in exercising “expenditure responsibility” include making a pre-grant inquiry and a detailed, written agreement and filing special reports on the status of the grant. - GOSW and Forum of Regional Associations of Grantmakers Amy Sample Ward
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a nonprofit group asks:
"We would like to conduct a social impact study of our members that illustrate the programmatic impact nonprofits have on the community. We have been able to find reports for the economic impact of nonprofits, but not a compilation of their social impact, their program benchmarks, as it were. Do you know of any reports or organizations that are doing this kind of work that we could link with or use their survey work?"
Indeed, we have extensive information here:
Social Impact of Nonprofits
Philanthropy and Social Impact
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