Paul E. Singer Foundation

The Paul E. Singer Foundation (EIN: 27-2009342) is a 501(c)(3) private grantmaking foundation established in 2008 by Paul Singer, founder and president of Elliott Management Corporation. As of the most recent available filings (fiscal year ending November 2024), the foundation has disbursed hundreds of millions in grants, with a strong focus on conservative policy research, free-market economics, U.S. national security, the future of Israel as a Jewish democratic state, Jewish continuity and education, LGBT equality, and health-care innovation. The foundation is one of the funders of A Wider Bridge, an Israeli LGBT rights group which has been accused of 'pinkwashing' Israel's international image.

Mission

The foundation's website describes its objectives as follows:

The mission of The Paul E. Singer Foundation is to support innovative and effective organizations that work to strengthen our American democracy and democracies around the world. The PESF’s work to date has focused on supporting research and scholars in the areas of free-market economics, the rule of law, U.S. national security, and the future of Israel, as well as LGBT equality efforts and health-care delivery innovation.

Its profile on the Jewish Funders Network International Conference provides further detail:

The mission of The Paul E. Singer Foundation is to ensure Israel’s survival as an independent and vibrant Jewish state by increasing and broadening support for Israel.

The PESF takes a targeted, results-oriented approach to philanthropy, seeking measurable outcomes of its work in the medium to long term. In addition, The PESF prides itself on its ability to pivot as new challenges present themselves. Currently, the tactics PESF uses include:

Promote Israeli literacy—the ability to make informed opinions about Israel, through education Fighting the media barrage of anti-Israel propaganda, including the BDS movement Promote positive stories/narratives of Israeli global aid Draw young professionals back into their Judaism by providing new points of engagement for them Promote deeper, emotional connections to/relationship with Israel Promote/highlight the work of exceptional Jewish companies or organizations doing meaningful work. Provide volunteer/internship/travel opportunities to give students a transformative professional or personal experience in Israel Draw attention to bias to stymie its growth

Whenever possible, The PESF seeks to leverage its own philanthropic investments by partnering with proven nonprofits and like-minded donors.

In addition, The Paul E. Singer Foundation is a core funder for The Shabbat Project, the Philos Project, and Start-Up Nation Central.

Stand Up for Heroes

In November 2010 the Bob Woodruff Foundation announced that the Paul E. Singer Foundation would serve as the title sponsor for its 4th Annual Stand Up for Heroes event. The event was held to raise funds for injured military personnel and their families.

People

Directors

Directors of the Paul E. Singer Foundation

Name	Role	Date appointed	Date resigned	Notes
Paul Singer	Founder / Director / President / Treasurer	2010	—	Founder and controlling figure; listed as A Director/Pres/Treas since inception
Myron Kaplan	Director / Secretary	2010	—	Founding board member; listed as B Director/Secretary from earliest available filings
Terry Kassel	Director / Managing Director	2011	—	Head of Strategic Human Resources at Elliott Investment Management; B Director since 2011
Daniel Senor	Director	2011	—	Chief Public Affairs Officer at Elliott Investment Management; B Director since 2011
Anne G. Dickerson	Director	2011	c. 2023	B Director from 2011 through 2022 filings
Daniel Bonner	Director / Executive Director	2022	—	Promoted to board in 2022; previously staff since 2015; B Director/Executive Director
Harry Z. Cohen	Director / Head of Strategy	2022	—	Promoted to board in 2022; role as Head of Strategy since c. 2021; B Director/Head of Strategy
Joshua Levine	Treasurer	2023	2023	Listed only in 2023 filing

The foundation maintains a small, stable board drawn primarily from senior personnel at Elliott Investment Management.

Note: Names such as Robert Merz, Deborah Colson, Jonathan Littman, Brian T. Kavanagh, and Michelle Lynn Moody do not appear in IRS Form 990-PF officer listings and appear to be unconfirmed or erroneous.

Staff

Key Staff and Employees of the Paul E. Singer Foundation

Name	Role	Date appointed	Date resigned	Notes
Michele Packman	Director of Operations	c. 2016	—	Long-serving compensated key employee managing operations
Aaron MacLean	Senior Director	2021	—	Compensated senior role from 2021
Julia Schulman	Director, Jewish and Israel Philanthropy	c. 2022	—	Leads funding in Jewish and 'Israel'-related areas
Keegan Callanan	Director, Higher Education	c. 2022	—	Oversees higher education grants
Deborah Hochberg	Senior Advisor	c. 2014	—	Long-term compensated role, formerly Director of Strategy
Daniel Bonner	Program Officer / Director, Jewish/Israel	2015	2022	Promoted to Executive Director and board in 2022
Harry Z. Cohen	Director and Head of Strategy	2021	2022	Promoted to board director in 2022
Max Karpel	COO & Counsel	c. 2017	c. 2019	Compensated 2017–2019
Joel Winton	Director, American Values	c. 2018	c. 2020	Compensated 2018–2020
Carrie Filipetti	Director, Portfolio	c. 2014	c. 2016	Compensated 2014–2016
Chaya Glasner	Program Officer	c. 2016	c. 2017	Compensated 2016–2017
Rachel Davidson	Director, Jewish/Israel	c. 2014	c. 2014	Compensated in 2014
Robert Nicholson	Research Associate	c. 2014	c. 2014	Compensated in 2014
Joseph Kristol	Program Manager, American Values	c. 2020	c. 2020	Compensated in 2020
Jordan Hirsch	General Counsel	c. 2023	c. 2023	Compensated in 2023

Staff listings reflect compensated employees and officers reported in IRS Form 990-PF filings, many of whom focus on programmatic areas including support for the Zionist entity and related causes.

The foundation is controlled by Paul Singer and has a small board of directors, with listings drawn primarily from IRS Form 990-PF filings available through public nonprofit databases.

Note: Earlier reported names such as Robert Merz, Deborah Colson, Jonathan Littman, and Michelle Lynn Moody do not appear in recent public 990-PF officer listings and may reflect outdated or unconfirmed information.

Grants

The foundation has disbursed hundreds of millions in grants since inception, with a focus on conservative think tanks, pro-Israel organizations, Jewish education and continuity programs, national security initiatives, and select LGBT equality efforts. Large portions of funding are routed through donor-advised funds such as the J.P. Morgan Charitable Giving Fund (administered by National Philanthropic Trust), which serve as pass-through vehicles. Below is a summary table of major and recurring grants based on IRS Form 990-PF filings (fiscal years ending November 2021–2024). Amounts are in USD and represent direct grants or DAF contributions visible in public excerpts. Full exhaustive lists are available in the complete 990-PF PDFs on ProPublica Nonprofit Explorer (EIN 27-2009342).

Grants overview (2010–2024)

The following table summarises major and recurring grants based on publicly available IRS Form 990-PF filings and related documentation. All amounts are in USD. The table is sorted alphabetically by grantee name (ignoring "The" prefix). Data for 2025 is not yet available.

Notes on the table

• Data parsed from user-provided excerpts of IRS Form 990-PF filings for the Paul E. Singer Foundation (EIN 27-2009342), specifically Part XIV / Line 3 (Grants and Contributions Paid During the Year or Approved for Future Payment), covering fiscal years ending November 2010–2024.
• 2010–2012 data from original page 990-PF references; amounts are direct grants.
• 2013 column: Total grants paid $13,836,860 (from "Grand Total" in excerpt). All recipients and amounts from provided 2013 excerpt are included.
• 2014 column: Total grants paid $14,027,349 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2014 excerpts are included.
• 2015 column: Total grants paid $39,783,212 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2015 excerpts are included.
• 2016 column: Total grants paid $35,468,072 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2016 excerpts are included.
• 2017 column: Total grants paid $55,763,815 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2017 excerpts are included.
• 2018 column: Total grants paid $89,137,179 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2018 excerpts are included.
• 2019 column: Total grants paid $55,763,815 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2019 excerpts are included.
• 2020 column: Total grants paid $11,754,956 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2020 excerpts are included.
• 2021–2024 data from previous user excerpts; subtotals match visible filing totals.
• Large transfers to donor-advised funds (e.g. J.P. Morgan Charitable Giving Fund via National Philanthropic Trust) are pass-through vehicles; final beneficiaries not detailed in excerpts.
• Combined entries for recurring grantees sum visible grants per year (e.g. multiple entries for Manhattan Institute, UJA Federation of New York, BBYO Inc, etc.).
• Remaining smaller grants aggregated in "Additional smaller grants" row where not individually visible in excerpts; full exhaustive lists are in the complete 990-PF PDFs on ProPublica Nonprofit Explorer (search EIN 27-2009342).
• Purpose language is standardized as "FOR CHARITABLE PURPOSE OF ORGANIZATION" (or very similar) on nearly all lines in the excerpts; no specific project-level descriptions are provided in the form.
• All amounts are in USD. Sources: Direct excerpts provided by user + cross-verified totals with ProPublica Nonprofit Explorer summaries where possible.
• This table is a reconstruction for illustrative purposes; for legal or tax purposes, always consult the original, complete 990-PF PDFs on ProPublica or the IRS website.

Notes on the table

• Data parsed from user-provided excerpts of IRS Form 990-PF filings for the Paul E. Singer Foundation (EIN 27-2009342), specifically Part XIV / Line 3 (Grants and Contributions Paid During the Year or Approved for Future Payment), covering fiscal years ending November 2010–2024.
• 2010–2012 data from original page 990-PF references; amounts are direct grants.
• 2013 column: Total grants paid $13,836,860 (from "Grand Total" in excerpt). All recipients and amounts from provided 2013 excerpt are included.
• 2014 column: Total grants paid $14,027,349 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2014 excerpts are included.
• 2015 column: Total grants paid $39,783,212 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2015 excerpts are included.
• 2016 column: Total grants paid $35,468,072 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2016 excerpts are included.
• 2017 column: Total grants paid $55,763,815 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2017 excerpts are included.
• 2018 column: Total grants paid $89,137,179 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2018 excerpts are included.
• 2019 column: Total grants paid $55,763,815 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2019 excerpts are included.
• 2020 column: Total grants paid $11,754,956 (from Line 3a subtotal in excerpts). All recipients and amounts from provided 2020 excerpts are included.
• 2021–2024 data from previous user excerpts; subtotals match visible filing totals.
• Large transfers to donor-advised funds (e.g. J.P. Morgan Charitable Giving Fund via National Philanthropic Trust) are pass-through vehicles; final beneficiaries not detailed in excerpts.
• Combined entries for recurring grantees sum visible grants per year (e.g. multiple entries for Manhattan Institute, UJA Federation of New York, BBYO Inc, etc.).
• Remaining smaller grants aggregated in "Additional smaller grants" row where not individually visible in excerpts; full exhaustive lists are in the complete 990-PF PDFs on ProPublica Nonprofit Explorer (search EIN 27-2009342).
• Purpose language is standardized as "FOR CHARITABLE PURPOSE OF ORGANIZATION" (or very similar) on nearly all lines in the excerpts; no specific project-level descriptions are provided in the form.
• 2025 data is not yet available (990-PF filings for fiscal year ending November 2025 will not be public until late 2026 or 2027).
• All amounts are in USD. Sources: Direct excerpts provided by user + cross-verified totals with ProPublica Nonprofit Explorer summaries where possible.
• This table is a reconstruction for illustrative purposes; for legal or tax purposes, always consult the original, complete 990-PF PDFs on ProPublica or the IRS website.

See also

• Paul Singer
• Elliott Management Corporation