Organization Trends

Organization Trends
Laura and John Arnold:
“Dark Money” Entrepreneurs
In early 2019, mega-donors John and Laura Arnold announced they were transforming their philanthropy from a foundation to a for-profit company—in effect forgoing tax benefits in exchange for near-perfect anonymity.
by Hayden Ludwig on August 10, 2021

Organization Trends
Action NC: The New Doses-to-Door Vaccine Salesman
Action NC is a left-leaning nonprofit that is helping President Joseph Biden vaccinate North Carolina. What began as door-to-door outreach and education on the COVID-19 vaccine has turned into a…
by Victoria Ydens on August 9, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Evolution of (c)(4)s
Nonprofit “social welfare” organizations are allowed to engage in partisan political campaigning without disclosing their donors under Section 501(c)(4) of the Internal Revenue Code and the Supreme Court’s decision in…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Origins of (c)(4)s
After the 16th Amendment permitting a federal income tax was ratified in 1913, Congress began defining what could and could not be taxed. The Senate Finance Committee amended a tax…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Regulatory Struggles
Section 501(c)(4) of the IRS Code makes a distinction between political speech and social welfare. This and subsequent rulemaking has led to "an 'anything goes' approach to these activities by…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: A Definition of “Dark Money”
Sunlight and the Center for Public Integrity are just two among many organizations and allied journalists that track and criticize “dark money,” which define as political money whose source isn't…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: Donor-Advised Funds
Another significant phenomenon in (c)(3) money flows is the use of donor-advised funds, also known as “DAFs,” which are the fastest-growing sector of philanthropy. DAFs allow a donor to deposit…
by Michael E. Hartmann on July 30, 2021

Organization Trends
501(c)(4)s and “Dark Money”: “Dark Money” Usage
The term "dark money" has entered the public discourse, often used (and misused) by the media and politicians. Among the examples is a serial offender: Sen. Sheldon Whitehouse (D-RI), whose…
by Michael E. Hartmann on July 30, 2021

Organization Trends
Nonprofits in the Biden Administration: Foundations and Philanthropy
Soon after President-elect Joe Biden announced the composition of his transition’s agency review teams, it was observed that more than 20 team members were “identified as being employed by left-of-center…
by Robert Stilson on July 29, 2021

Organization Trends
Nonprofits in the Biden Administration: Arabella Advisors and Democracy Alliance
The Capital Research Center (CRC) has long tracked the influence of two of the most important funding networks on the Left: the four nonprofits managed by the philanthropic consulting firm…
by Robert Stilson on July 26, 2021