IRS

Philanthropy
Require Nonprofits to Disclose Their Foreign Grantmaking
Currently, nonprofits are required to publicly identify their domestic grant recipients, but not their foreign ones. This should not be the case—all grantees should be disclosed—but the Internal Revenue Service…
by Robert Stilson on September 12, 2023

Organization Trends
Inside Fiscal Sponsorships: Improving Transparency
Speaking of the IRS—in 2012, the IRS’s own Advisory Committee on Tax Exempt and Government Entities (ACT) published a report that recommended changes to the rules governing fiscal sponsorship. The…
by Neil Maghami on August 22, 2023

Organization Trends
Inside Fiscal Sponsorships: Obscuring Finances?
To illustrate some potentially problematic applications of the fiscal sponsorship concept, this report will look at some specific nonprofit organizations that are acting as sponsors on a scale that is…
by Neil Maghami on August 22, 2023

Organization Trends
Inside Fiscal Sponsorships: Incubation and the Tides Center
The above definitions emphasize fiscal sponsorship as a grassroots, community-level, activity. A different view of the concept comes into focus if one takes a top-down view of it, particularly considering…
by Neil Maghami on August 22, 2023

Organization Trends
Inside Fiscal Sponsorships: A Way to Start Nonprofits
In his celebrated book Democracy in America (1848), the French observer of the mid-19th century United States, Alexis de Tocqueville, praises Americans' aptitude for what he calls “the art of joining” with…
by Neil Maghami on August 22, 2023

Philanthropy
The Rise and Decline of Big Philanthropy in America
For most Americans, charitable giving begins by asking: How can I help? What do they need? How can I make a difference? They would never think to ask: How much am I required…
by Jeffrey Cain on August 21, 2023

Philanthropy
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,…
by Michael E. Hartmann on April 10, 2023

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…
by Michael E. Hartmann on April 5, 2023

Philanthropy
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…
by Michael E. Hartmann on April 5, 2023

Organization Trends
Fake Charities Are Spending Millions to Help Democrats Win Elections [REPOST]
Fake charities such as the Voter Participation Center, State Voices, and the Voter Registration Project siphon tens of millions of dollars every year from billionaires and their charitable foundations to…
by Parker Thayer on December 29, 2022