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.

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).

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.
• 2020 column: Total grants paid $11,754,956 (from visible Line 3a subtotal in excerpts). All recipients and amounts from provided 2020 excerpts are included; no major omissions in visible data.
• 2021–2024 data from previous user excerpts; subtotals match visible filing totals (e.g. $51,321,395 in 2021, ~$75.8M in 2022, ~$122.9M in 2023, ~$200M+ in 2024).
• 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.2010–2012 data from original page 990-PF references; amounts are direct grants.