 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.