Presentation Abstract: This panel will explore evaluation in a philanthropic foundation context. The panel will look at the layers of accountability (grantee to foundation, foundation to board or trustees, board or trustees to community(s)) and how these layers affect evaluation approaches and decisions. We will describe how foundations have approached the issues of data collection and reporting burdens, opportunities for collaboration, roles and responsibilities, unit of analysis (program, organization, portfolio, initiative) and approaches to determining contribution and attribution. We will also discuss strategies that have been used to manage compounding and contextual factors, possibilities and pitfalls in “meta-measures”, and considerations of timing/funding levels. Panelists will share their experience in designing and implementing evaluation approaches for foundations. Panel presenters: Ruth A Bowman and Rebecca Stewart#Non-ProfitsandFoundationsEvaluation #HowTo #2012Conference