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In this paper we analyse the performance of some banking foundations situated in the NorthEastern area of Italy. The performance is defined as the ability of a bank foundation to obtain revenues from their assets and to maximise its grant-making activity. To build a performance indicator we use an operational research methodology called data envelopment analysis (DEA), applied to a model in which the variables are represented by budget ratios. Moreover a windows analysis is undertaken in order to examine the change of the performance of the bank foundations in the time period analysed.