Research

Research

    • November 22, 2024

    Corporate Taxes and Charitable Giving: Why Raising Corporate Taxes Would Harm Philanthropy

    by Jack Salmon
    • September 30, 2024

    Growth of the Nonprofit Sector: More Charities, Better Solutions

    by Jack Salmon, Patterson Tanner
    • August 22, 2024

    From Insight to Impact: Examining Proposed Tax Changes for Nonprofits

    by Jack Salmon
    • June 5, 2024

    How Tax Policy Affects Charitable Giving

    by Jack Salmon
    • May 2, 2024

    What Higher Foundation Payout Rules Would Mean for Charities

    by Jack Salmon
    • March 6, 2024

    When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice

    by Jack Salmon
    • January 31, 2024

    Protecting Donor Intent: A 50-State Analysis of Legal Protections

    by Boyden Gray PLLC
    • November 16, 2023

    Private Foundations and the 5 Percent Payout Rule

    by Jack Salmon
    • November 2, 2023

    Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies

    by Jack Salmon
    • September 13, 2023

    Donor Disclosure Means Less for Charities and Those They Serve

    by Jack Salmon
    • July 24, 2023

    Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations

    by Jack Salmon
    • June 15, 2023

    Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

    by Jack Salmon
    • March 30, 2023

    Protecting Donor Intent Protects Giving

    by Jack Salmon
    • January 31, 2023

    The 50-State Index of Charity Regulations

    by Wayne Winegarden, Ph.D.
    • December 1, 2022

    When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations

    by Elizabeth McGuigan
    • November 2, 2022

    Policy Philanthropy and Its Key Role in Civil Society

    by David Bass, Elizabeth McGuigan
    • October 18, 2022

    Improving Board Diversity: Lessons from Sweden and Norway

    by Patrice Onwuka
    • July 21, 2022

    Wealth Tax Proposals Threaten Philanthropy

    by Elizabeth McGuigan
    • May 24, 2022

    Unheralded Generosity: A 50-State Look at Anonymous Giving

    by Elizabeth McGuigan
    • March 19, 2022

    Government Overreach Hurts Charities and Those They Serve

    by Elizabeth McGuigan
    • December 1, 2021

    Do Family Foundations Spend More On Overhead Expenses Than Nonfamily Foundations?

    by Serena Jezior
    • December 1, 2021

    Flawed Study Makes Erroneous Claims About DAFs

    by Elizabeth McGuigan
    • November 1, 2021

    Donor Privacy: A Constitutional Right for American Givers

    by Elizabeth McGuigan
    • August 26, 2021

    Understanding the King-Grassley Bill To Restrict Charitable Giving, S. 1981

    by Elizabeth McGuigan
    • August 1, 2021

    Donor-Advised Funds: A Powerful, Popular Charitable Giving Tool

    by Elizabeth McGuigan
    • June 1, 2021

    What’s in the Ace Act, S.1981/H.R.6595?

    • June 1, 2021

    No Evidence Family Foundations Claim Higher Expenses

    by Elizabeth McGuigan
    • February 1, 2021

    Appreciation in Donor-Advised Funds: An Analysis of Major Sponsors

    by Howard Husock
    • September 1, 2020

    Philanthropic Freedom

    by Joanne Florino
    • August 1, 2020

    Donor Privacy: Expanded Protections, Growing Threats in 2020

    by Philanthropy Roundtable
    • June 1, 2020

    The Little Economic Engine That Could: Fueling Success at Community Colleges

    by Tony Mayer
    • January 1, 2020

    High-Impact Civic Education Projects: A Guide for Donors

    by Adam Kissel
    • October 1, 2019

    Declining Divorce in Jacksonville: Did the Culture of Freedom Initiative Make a Difference?

    by Spencer James, W. Bradford Wilcox, Wendy Wang
    • April 1, 2019

    A New Frame of Mind

    by Patrick Tennant, Gary Blau, and Anna Bobb
    • May 30, 2017

    The History of the Giving While Living Ethic

    by Benjamin Soskis
    • June 14, 2010

    Turning Passion Into Action: Giving While Living

    by The Atlantic Philanthropies
    • March 7, 2009

    American Philanthropic Diversity: What It Means, Why It Matters

    by Naomi Schaefer Riley
    • January 1, 1996

    Should Foundations Exist in Perpetuity?

    by Heather Higgins, Michael S. Joyce