CEP’s research shows that program officers can be the distinguishing factor between a foundation that makes a difference—and one that simply makes grants. This report offers program staff critical guidelines for building better relationships with grantees and its findings are based on data from tens of thousands of surveys of nonprofits conducted by CEP during the past decade.  For the first time, the research share some new data and analysis about what foundations might want to consider when declining funding to nonprofits, based on our surveys of declined applicants.