IRS

Philanthropy
A Better Charitable Act Is Cutting Tax Rates, Not Creating Another Tax Break
Do Americans need a tax incentive to be charitable? Economists have mixed opinions, but two senators believe so. Yet history has shown that there is little relationship between the charitable…
by Scott Hodge on February 17, 2025

Philanthropy
Updated List of Various Ideas to Reform Philanthropy and the Nonprofit Sector
During the past several years, The Giving Review has tried to conscientiously track contemplated or proposed ideas to reform philanthropy and the nonprofit sector. Again acknowledging its partiality and anticipating…
by Michael E. Hartmann on December 19, 2024

Philanthropy
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…
by Dean Zerbe on December 16, 2024

Organization Trends
Did CAIR Violate Its Tax-Exempt Status by Endorsing an Anti-Trump Protest?
The Minnesota chapter of the Council on American-Islamic Relations (CAIR) appears to have violated its tax-exempt status as a 501(c)(3) nonprofit organization by sponsoring a “Protest Donald Trump” rally at…
by Ryan Mauro on May 17, 2024

Philanthropy
Thought Experiment: Post-Fearless Fund, A World of Philanthropy Without Grant Contracts
During the months leading up to June 2023’s Supreme Court decisions finding race-conscious college admissions to violate the Equal Protection Clause of the Fourteenth Amendment, some in establishment philanthropy forward-lookingly…
by Michael E. Hartmann on March 21, 2024

Organization Trends
CAIR Admits to Violating Its Tax-Exempt Status
The Council on American-Islamic Relations (CAIR) appears to have admitted to violating its federal tax-exempt status by working to elect President Joe Biden. “Our community mobilized to put Biden in…
by Ryan Mauro on January 29, 2024

Philanthropy
Ways and Means’ Subcommittee Considers Changes in Law on Tax-Exemption, Foreign Funding, and Politics
During the U.S. House of Representatives’ Ways and Means Committee’s Subcommittee on Oversight held a hearing earlier today about the “Growth of the Tax-Exempt Sector and the Impact on the American…
by Michael E. Hartmann on December 15, 2023

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

Special Report
Understanding and Examining the Political Activities of Tax-Exempt Organizations
Response from Capital Research Center to the U.S. House of Representatives Committee on Ways and Means  Request for Information on…
by Scott Walter on September 4, 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