Red Sky at Morning for Tax-Exempts
The strong election night for President-elect Donald Trump and Vice President J. D. Vance ushers in an administration with an unprecedented interest in substantively reforming the tax-exempt sector. These reforms…
charitable giving
The Tenuous Place of Big Philanthropy in America’s Social Contract
Supposedly charitable philanthropy in America is tax-incentivized and has always occupied a nebulous position in the American polity—neither fully public nor pristinely private. Policy-oriented philanthropy, in particular, is large and getting larger,…
What the Generosity Commission Unwittingly Teaches Us About Itself: Making Sense of the Little Black Dots Below
Why have Americans become less generous and less giving of their time? To understand how and why things have changed, The Generosity Commission requisitioned studies from their peers, friends, and…
Institute for Policy Studies’ The True Cost of Billionaire Philanthropy Brings Skepticism and Scrutiny to Ultra-Wealthy’s Giving
A report released today by the Institute for Policy Studies (IPS), The True Cost of Billionaire Philanthropy, comprehensively details how the ultra-wealthy in America use charitable giving to take advantage of tax benefits while…
Grassroots Work Is Key to Upward Mobility, Not Policy Papers
How does someone go from being homeless youth with a troubled family to a licensed commercial pilot at the age of 23? For Kamia, it started with a single helicopter…
Are Americans Becoming Less Generous?
The annual industry-funded report showed that charitable giving in 2022 retreated from an historical high in 2021, falling by 10.5% to $499 billion in inflation-adjusted terms. Every category of donors—individuals, estates, foundations,…
“Charitable Election Rigging”
Parker Thayer discusses his new report “How Charities Secretly Help Win Elections” on The Charlie Kirk Show. The Everybody Votes campaign—the largest and most corrupt “charitable” voter registration effort in…
Revisiting “The Charitable Deduction in American Political Thought”
Long before the Revenue Act of 1917 created a tax deduction for charitable contributions, Americans gave to charity and formed voluntary associations of every kind. The genius of American philanthropy,…
A Conversation with Loyola Law School’s Ellen P. Aprill (Part 1 of 2)
The nationally prominent legal expert in the taxation of nonprofits talks to Michael E. Hartmann about her career, the different revenue-raising and regulatory roles of the IRS, the non-revenue-related role…
A Conversation with Loyola Law School’s Ellen P. Aprill (Part 2 of 2)
The nationally prominent legal expert in the taxation of nonprofits talks to Michael E. Hartmann about the taxation of higher-education endowments, comparing and contrasting the rationale for it to that…