Roe Foundation

The Roe Foundation is a private grantmaking foundation created by Thomas A. Roe, chairman of the board of Builder Marts of America. Roe was a trustee of the Heritage Foundation, and his grants created the Thomas A. Roe Institute for Economic Policy Studies. Roe also founded the State Policy Network, and much of the Roe Foundation grantmaking supports center-right state-based public policy organizations.

At-A-Glance

Formation:

1969

Chairman:

Shirley W. Roe

Location: Greenville, SC View on map
Tax ID: 23-7011541
Most Recent Filing: 2025
Budget (2025): Assets: $7,913,898 Revenue: $300,807 Expenses: $816,181

Contents

    Thomas A. Roe

    Thomas A. Roe was chairman of the board of Builder Marts of America. 1 He was active in the South Carolina Republican Party from the mid 1950s onwards, at a time when Human Events noted, “it must have been a hopeless dream” for Republicans to win offices “in solidly Democratic South Carolina.” 2

    Support for Center-Right State-based think tanks

    According to National Review’s John J. Miller, in 1986, Roe told then-President Ronald Reagan that “bureaucrats in Albany, Austin, and Sacramento weren’t necessarily better than those in Washington.” President Reagan told Roe, “Do something about it.” 3

    Roe created the South Carolina Education Council Foundation, the first state-based center-right think tank, in 1985. In 1986, he started an organization which became the State Policy Network in 1992. By the time of Roe’s death in 2000, 42 state based think tanks had been established. “That is amazing for any man to have that kind of vision to make that come to fruition in just 10 years,” said South Carolina Educational Policy Council chairman Ed McMullen Jr. in 2000. 4

    In 2004, the New York Times identified Roe, who had died in 2000, 5 as “a key supporter” of state-based center-right think tanks. 6

    The State Policy Network gives an honor named for Roe, the Thomas A. Roe Award, for “leadership, innovation, and accomplishment in public policy.” Winners of the Thomas A. Roe Award include John Kramer of the Institute for Justice in 2018, Kim Dennis of Searle Freedom Trust in 2019, and Justin Owen of the Beacon Center of Tennessee in 2021. 7

    Donor Intent

    In a 2007 article for the Capital Research Center, John J. Miller reported that Roe wanted his foundation to be perpetual and was concerned about donor intent. Ed McMullen told Miller that Roe was particularly concerned with the case of the Buck Trust, a charity through which Beryl Buck left money to aid the needy in Marin County, California. The courts mandated that Buck’s money be used to create several national organizations, including one studying alcoholism and one dealing with the health problems of the elderly, even though there was no evidence Buck wanted these groups to be created. The Buck Trust case “really disturbed [Roe],” McMullen recalled. 8

    The Roe Foundation deed of trust has a lengthy section describing Roe’s intentions, including assisting “non-profit educational institutions whose primary mission is to promote a better understanding of the value of human and economic freedom function within a social framework.” Roe gave the Philadelphia Society and the Mont Pelerin Society standing to sue if they felt the Roe Foundation was making grants contrary to his intentions. 9 These provisions are still in force as of December 2021. 10

    Grantmaking

    In 2020, the Roe Foundation’s largest grant was $150,000 to the State Policy Network, followed by grants to the Heritage Foundation ($125,000), the James Madison Institute ($50,000), and America’s Future Foundation ($35,000). It made further $30,000 grants to the Buckeye Institute, Foundation for Government Accountability, Goldwater Institute, Washington Policy Center, and Wisconsin Institute for Law and Liberty. 11

    Financial Statistics

    Total Assets

    Total Revenue

    Total Expenses

    YearTotal AssetsTotal RevenueTotal ExpensesFiling
    2025 $7,913,898 $300,807 $816,181 View
    2023 $7,976,049 $44,528 $6,602,919 View
    2022 $14,034,700 $-168,071 $4,837,869 View
    2021 $19,453,574 $271,040 $5,772,605 View
    2020 $25,040,580 $3,451,660 $2,496,067 View
    2019 $28,134,334 $1,199,425 $2,250,843 View

    Prior year filings: 2015, 2014, 2013, 2012, 2011

    Expenses Detail

    Employee Compensation

    Highest Earning Employees

    EmployeeTitleTotal Compensation
    Amy R WillcoxCHAIRMAN$24,615

    Grant Activity

    All-time grants given statistics from Candid dataset:

    • Total Grant Value: $33,523,362
    • Number of Grants: 783
    • Number of Recipients: 183

    Selection of highest value grants given from the last seven years:

    AmountYearFunderSubject
    $4,231,1432023 STATE POLICY NETWORKTO SERVE AS A NETWORK FOR CONSERVATIVE THINKING ON STATE-LEVEL POLICIES
    $4,000,0002022 STATE POLICY NETWORKTO SERVE AS A NETWORK FOR CONSERVATIVE THINKING ON STATE-LEVEL POLICIES
    $3,700,0002021 STATE POLICY NETWORKTO SERVE AS A NETWORK FOR CONSERVATIVE THINKING ON STATE-LEVEL POLICIES
    $1,000,0002023 Fidelity Charitable Gift FundTO GRANT MONEY BASED ON THE DONOR'S PREFERRED CHARITIES
    $750,0002021 Fidelity Investments Charitable Gift FundTO GRANT MONEY BASED ON THE DONORS FAVORITE CHARITIES
    $700,0002023 The Heritage FoundationTO PROMOTE CONSERVATIVE PUBLIC POLICY
    $700,0002021 The Heritage FoundationTO PROMOTE CONSERVATIVE PUBLIC POLICY
    $500,0002022 The Heritage FoundationTO PROMOTE CONSERVATIVE PUBLIC POLICY
    $450,0002020 Fidelity Investments Charitable Gift FundGENERAL OPERATING BUDGET
    $350,0002023 S.C. Policy CouncilTO RESEARCH AND PUBLISH INFORMATION ABOUT AMERICA'S FOUNDING PRINCIPLES
    $229,6042021 S.C. Policy CouncilTO RESEARCH AND PUBLISH INFORMATION ABOUT AMERICA'S FOUNDING PRINCIPLES
    $150,0002022 S.C. Policy CouncilTO RESEARCH AND PUBLISH INFORMATION ABOUT AMERICA'S FOUNDING PRINCIPLES
    $150,0002020 STATE POLICY NETWORKGENERAL OPERATING BUDGET
    $125,0002020 The Heritage FoundationGENERAL OPERATING BUDGET
    $50,0002021 INTERCOLLEGIATE STUDIES INSTITUTE INCTO PROMOTE CONSERVATIVE THOUGHT ON COLLEGE CAMPUSES
    $50,0002020 The James Madison Institute for Public Policy Studies IncGENERAL OPERATING BUDGET
    $35,0002020 AMERICA'S FUTUREGENERAL OPERATING BUDGET
    $30,0002020 BARRY GOLDWATER INSTITUTE FOR PUBLIC POLICY RESEARCHGENERAL OPERATING BUDGET
    $30,0002020 FOUNDATION FOR GOVERNMENT ACCOUNTABILITY INCGENERAL OPERATING BUDGET
    $30,0002020 Texas Public Policy FoundationGENERAL OPERATING BUDGET
    $30,0002020 The Buckeye InstituteGENERAL OPERATING BUDGET
    $30,0002020 Wisconsin Institute for Law & Liberty IncGENERAL OPERATING BUDGET
    $25,0002023 Neighborhood FocusTO PROVIDE FAITH-BASED OUT OF SCHOOL PROGRAMS FOR UNDERSERVED COMMUNITIES
    $25,0002021 American Society of Radiologic TechnologistsTO SPONSOR THE EXCHANGE OF IDEAS FOR A FREE AND ORDERED SOCIETY
    $25,0002020 Alabama Policy Institute, Inc.GENERAL OPERATING BUDGET

    References

    1. Builder Marts of America was acquired by Guardian Industries, a company bought by Koch Industries in 2017.  “Koch Industries Completes the Acquisition of Guardian Industries Corp.”, https://www.guardian.com/en/About%20Us/a.html (accessed August 12, 2022).
    2. John Gizzi, “Politics ’00,” Human Events, March 10, 2000.
    3. John J. Miller, “Fifty Flowers Bloom,” National Review, November 19, 20007.
    4. [1] Andy paras, “Thomas Roe, Adviser to World Leaders, Was 72,” Greenville (South Carolina) News, January 10, 2000.
    5. Andy paras, “Thomas Roe, Adviser to World Leaders, Was 72,” Greenville (South Carolina) News, January 10, 2000.
    6.  Jason DeParle, “Right-Of-Center Guru Goes Wide with The Gospel of Small Government,” New York Times, November 17, 2000.
    7. “Thomas A. Roe Award,” State Policy Network, https://spn.org/roe-award/ (accessed August 12, 2022)
    8. John J. Miller, “Safeguarding a Conservative Donor’s Intent:  The Roe Foundation at 39,” Foundation Watch, May 2007.
    9. John J. Miller, “Safeguarding A Conservative Donor’s Intent:  The Roe Foundation at 39,” Foundation Watch, May 2007.
    10. “Three External Safeguards To Protect Your Donor Intent,”  Philanthropy Roundtable, https://www.philanthropyroundtable.org/resource/three-external-safeguards-to-protect-your-donor-intent/ accessed August 12 2022)
    11. 2020 Roe Foundation Form 990.