This annual guide profiles America's 638 leading grant-making foundations for development officers and fund-raisers seeking charitable support. The criterion for inclusion is either $10 million in assets or $500,000 in charitable giving. Profiles are arranged alphabetically by foundation name, and each detailed profile consists of up to 12 major elements including contact information, financial data, contributions summary, donor information, foundation philosophy, and application procedures. Eight indexes are provided to help users identify appropriate foundations for their research efforts.

This directory serves as a crucial resource for professionals engaged in fundraising and seeking grants from major American foundations. Its detailed profiles and multiple indexes are designed to facilitate efficient research and connection with potential benefactors. The inclusion criteria ensure that the listed foundations represent significant players in the philanthropic landscape. The comprehensive nature of each profile, covering financials, giving patterns, and application processes, makes it an indispensable tool for development officers.