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…
charitable giving
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…
Senate Finance Committee Subcommittee to Hold Hearing on Tax-Exempt Nonprofits and Politics
The U.S. Senate Committee on Finance’s Subcommittee on Taxation and IRS Oversight has announced that it has scheduled a hearing on Wednesday, May 4, to examine “Laws and Enforcement Governing…
Philanthropy on the Defensive
Establishment philanthropy in America is on the defensive—as it should be. Measured in terms of its size, the philanthropic sector is big and getting bigger; this is not necessarily a bad…
A Conversation with Notre Dame Law School’s Lloyd Hitoshi Mayer (Part 2 of 2)
Professor Mayer, a scholar of nonprofit and election law, talks to Michael E. Hartmann about past and potential future cross-ideological overlap in the critique of establishment philanthropy, non-exempt vehicles for wealthy…
A Conversation with Notre Dame Law School’s Lloyd Hitoshi Mayer (Part 1 of 2)
Notre Dame Law School Professor Lloyd Hitoshi Mayer, a scholar of nonprofit and election law, talks to Michael E. Hartmann about what should and shouldn’t be considered a subsidy for charities,…