This paper attempts to lay out some of the factors that need to be considered when a philanthropy decides to put a greater emphasis on "outcomes." The factors are divided into three broad categories: technical, substantive, and strategic. Technical factors are those dealing with how to measure outcomes. It must be recognized that outcomes are not the same as impacts. Issues that must be considered are those related to comparison groups, sample size, and the identification of group activities. Substantive factors are those related to what to evaluate. Research suggests that foundations should think about the field as a whole, and not just particular programs. Strategic factors are concerned with what to do. The greatest need is not simply more declaration, envisioning, or assessment of outcomes. Instead, it is figuring out what to do to get those outcomes and the desired impacts. (SLD)