{{#badges:Koch Exposed|SPN}}The '''Philanthropy Roundtable''' was established with funding from the [[Institute for Educational Affairs]] in the 1970s to help facilitate and coordinate conservative grant-making and foundations. The organization describes itself as "America’s leading network of charitable donors working to strengthen our free society, uphold donor intent, and protect the freedom to give." <ref>The Philanthropy Roundtable, "[http://www.philanthropyroundtable.org/who_we_are/about_us/ About Us]", "Philanthropy website", accessed June 10, 2013.</ref> Philanthropy Roundtable is a registered 501(c)3 and is currently an associate member of the [[State Policy Network]] (SPN).
In 1999, Philanthropy Roundtable spun off the Koch-funded [[DonorsTrust]] (DT) and [[Donors Capital Fund]] (DCF), two "donor-advised funds" that create separate accounts for individual donors, who then recommend disbursements from the accounts to different non-profits. The identity of the original mystery donors is therefore cloaked because the funds are then distributed in the name of DT or DCF, contributing another step to what has been called a "murky money maze."<ref>John Mashey, [http://www.desmogblog.com/sites/beta.desmogblog.com/files/fake2.pdf Fake science, fakexperts, funny finances, free of tax 2], ''DeSmog Blog'' report, updated October 23, 2012, p. 19.</ref> [[Whitney L. Ball]], Philanthropy Roundtable's former executive director,<ref>Philanthropy Roundtable, [http://www.philanthropyroundtable.org/topic/excellence_in_philanthropy/whitney_ball Whitney Ball: The Future of Donor-Advised Funds], interview from ''Philanthropy'' magazine, September/October 2005.</ref> co-founded the two Donors funds and is president and CEO of DT<ref>DonorsTrust, [http://www.donorstrust.org/AboutUs/DirectorsStaff.aspx Directors & Staff], organizational website, accessed July 2014.</ref> and a director of DCF.<ref>Donors Capital Fund, [http://www.donorscapitalfund.org/AboutUs/DirectorsOfficers.aspx Directors & Officers], organizational website, accessed July 2014.</ref>