• Research
  • Sector Regulation

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

by Jack Salmon
  • Research
  • External Threats

Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

by Jack Salmon
  • Research
  • Donor Intent

Protecting Donor Intent Protects Giving

by Jack Salmon
  • Research
  • Sector Regulation

The 50-State Index of Charity Regulations

by Wayne Winegarden, Ph.D.
  • Research
  • Sector Regulation

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

by Elizabeth McGuigan
  • Research
  • Sector Regulation

Policy Philanthropy and Its Key Role in Civil Society

by David Bass, Elizabeth McGuigan
  • Research
  • True Diversity

Improving Board Diversity: Lessons from Sweden and Norway

by Patrice Onwuka
  • Research
  • Philanthropic Freedom

Wealth Tax Proposals Threaten Philanthropy

by Elizabeth McGuigan
  • Research
  • Donor Privacy

Unheralded Generosity: A 50-State Look at Anonymous Giving

by Elizabeth McGuigan
  • Research
  • Sector Regulation

Government Overreach Hurts Charities and Those They Serve

by Elizabeth McGuigan
  • Research
  • Family Foundations

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

by Serena Jezior
  • Research
  • Donor-Advised Funds

Flawed Study Makes Erroneous Claims About DAFs

by Elizabeth McGuigan