Research
Corporate Taxes and Charitable Giving: Why Raising Corporate Taxes Would Harm Philanthropy
Growth of the Nonprofit Sector: More Charities, Better Solutions
From Insight to Impact: Examining Proposed Tax Changes for Nonprofits
How Tax Policy Affects Charitable Giving
What Higher Foundation Payout Rules Would Mean for Charities
Tax Cuts and Jobs Act, Expiring Provisions and Implications for Philanthropy
When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice
Protecting Donor Intent: A 50-State Analysis of Legal Protections
Private Foundations and the 5 Percent Payout Rule
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
Donor Disclosure Means Less for Charities and Those They Serve
Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations
Taxing Unrealized Gains Is Unconstitutional: Moore v. United States
Protecting Donor Intent Protects Giving
The 50-State Index of Charity Regulations
When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations
Policy Philanthropy and Its Key Role in Civil Society
Improving Board Diversity: Lessons from Sweden and Norway
Wealth Tax Proposals Threaten Philanthropy
Unheralded Generosity: A 50-State Look at Anonymous Giving
Government Overreach Hurts Charities and Those They Serve
Do Family Foundations Spend More On Overhead Expenses Than Nonfamily Foundations?
Flawed Study Makes Erroneous Claims About DAFs
Donor Privacy: A Constitutional Right for American Givers
Understanding the King-Grassley Bill To Restrict Charitable Giving, S. 1981
Donor-Advised Funds: A Powerful, Popular Charitable Giving Tool
What’s in the Ace Act, S.1981/H.R.6595?
No Evidence Family Foundations Claim Higher Expenses
Appreciation in Donor-Advised Funds: An Analysis of Major Sponsors
Philanthropic Freedom
Donor Privacy: Expanded Protections, Growing Threats in 2020
The Little Economic Engine That Could: Fueling Success at Community Colleges
High-Impact Civic Education Projects: A Guide for Donors
Declining Divorce in Jacksonville: Did the Culture of Freedom Initiative Make a Difference?
A New Frame of Mind
The History of the Giving While Living Ethic
Turning Passion Into Action: Giving While Living
American Philanthropic Diversity: What It Means, Why It Matters
Should Foundations Exist in Perpetuity?