President of Mount Holyoke College. Findings The Commission sought to gain knowledge about philanthropy and the motivations for giving in a variety of ways. An advisory panel of more than 100 specialists in the disciplines of economics, sociology, and law, together with advocates from the non-profit sector, directed the Commission's research focus. In the span of two years, the Commission directed more than 86 research projects concerning philanthropy and the role of the private nonprofit sector in the United States. These studies were crucial to the discussion and debate which took place during the Commission meetings that would later lead to the formation of policy recommendations. Conducted in specific areas such as arts and culture, health, education, taxation and regulation, foreign practices, and foundations in general, the studies provided the background information necessary to make sound decisions about the role of philanthropy in both the public and private sectors. The Commission dealt with the difficult political, social, and economic issues confronting the sector during the early 1970s, particularly its fiscal problems and the growing political opposition to charitable tax deductions. After two years of holding meeting sessions and conducting research projects, the Commission issued its findings in its final report, Giving in America: Toward a Stronger Voluntary Sector, and closed its work in 1975. The Commission focused public attention on the sector and spurred academic inquiry into the field of philanthropy, charting the course of research for the following two decades. Its work was the first major investigation of the third sector and the most comprehensive examination of philanthropy to date. From its recommendations, the Independent Sector coalition was formed and emerged as one of the nation's most powerful advocates of non-profit organizations. After the publication of the final report, the Commission had completed its task. The Commission officially disbanded after the report's publication in 1975. The findings of the Commission were: The voluntary sector is a large and vital part of American society, more important today than ever. But the sector is undergoing economic strains that predate and are generally more severe than the troubles of the economy as a whole. Giving in America involves an immense amount of time and money, is the fundamental underpinning of the voluntary sector, encompasses a wide diversity of relationships between donor, donations and donee, and is not keeping pace. Decreasing levels of private giving, increasing costs of nonprofit activity and broadening expectations