Since 2007, two taxonomies have been proposed to identify the components of evaluation practice that may be specified in an evaluation policy. Little is known, however, about how these taxonomies align with evaluation policies developed by philanthropic foundations. Through thematic analysis, this article first compares 12 foundation evaluation policies to the components of the two existing taxonomies. Based on this analysis, an updated taxonomy is proposed, with 11 components to inform evaluation policies in the philanthropic sector and beyond. The 12 foundation policies are then reexamined in relation to the new taxonomy to compare their length, breadth, and depth. This article concludes with implications for practice and suggestions for future research.

自2007年以来，已经提出了两种分类法，以识别可在评估政策中指定的评估实践的组成部分。然而，关于这些分类法如何与慈善基金会制定的评估政策相一致的了解甚少。通过主题分析，本文首先将12个基础评估策略与两个现有分类法的组成部分进行了比较。在此分析的基础上，提出了一种更新的分类法，其中包含11个组成部分，可为慈善事业及其他领域的评估政策提供依据。然后针对新的分类法重新审查这12个基础政策，以比较其长度，广度和深度。本文最后总结了对实践的启示和对未来研究的建议。