About WHOFUNDS

WHOFUNDS is an open ledger of who funds whom in American philanthropy, built entirely from public IRS filings and published into the public domain.

Principles

• Facts and provenance, never verdicts. No ratings, rankings by quality or recommendations. Every edge links to the filing it came from.
• Show the miss rate. Resolution is reported by line and by dollar, with out-of-scope payees counted separately from genuine misses.
• Refuse rather than guess. A wrong edge could misattribute funding. An unmatched line is honest.
• No private individuals. Grants to people are counted, never shown.
• Corrections are the point. Any single edge can be disputed publicly without impeaching the dataset.

What it isn't

It isn't advice about where to give or apply, it isn't affiliated with the IRS or any foundation, and it doesn't cover public-charity grants (Form 990 Schedule I) yet.

Privacy

No cookies, no accounts and no tracking scripts. The site is a set of static pages built from public IRS data.