After a nationwide sweep of health care conversions we've experienced a spate of student loan conversion foundations (Lumina, Melmac, College Access Foundation)
There are also foundations created from mergers and buyouts and from legal settlements.
Here's what I'm looking for - a complete list of all the ways that foundations get created and numbers of the different kinds. I'm too busy right now to filter through data from the IRS or Attorneys General offices - does anyone know any short cuts to this information?
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