Charitable nonprofits are divided into two main categories by the Internal Revenue Service (IRS): public charities, which receive support from a range of sources, and private foundations, which are primarily funded by one, or few, sources.
Two years after the Supreme Court again upheld the right of donors to give privately, donor privacy remains at risk, as this right continues to be disregarded by attorneys general in states such as New York. As we have written about here before, the New York attorney general’s office has violated First Amendment protections for American givers by posting the 990 Schedule Bs of an unknown number of charitable organizations — exposing their major donors.
In an op-ed published July 21, 2023 by The James G. Martin Center for Academic Renewal, Philanthropy Roundtable Director of Policy Research Jack Salmon applauds the Kansas legislature for its passage of the Donor Intent Protection Act, a law that will prevent the misallocation of charitable funds.
Nonprofit organizations seeking new funding sources are often confused and frustrated when they encounter foundations that accept proposals by invitation only. This is not an uncommon policy, and foundations of all sizes and viewpoints utilize this practice.
Philanthropy Roundtable recently spoke with Rep. Mike Kelly (R-Pa.), chairman of the House Ways and Means Subcommittee on Tax, about his ongoing support for the philanthropic sector. In this interview, he discusses why congressional efforts to protect charitable giving are important and how he is working to give donors the tools they need to help strengthen communities.
Recently, Mike Gonzalez, a senior fellow at the Heritage Foundation, sat down with radio veteran Lee Habeeb for an episode of “Our American Stories,” a syndicated radio program and podcast that highlights “ordinary Americans who do extraordinary things.” Gonzalez is a partner in Philanthropy Roundtable’s True Diversity initiative, an equality-based, holistic framework for embracing diversity that values each person as a unique individual and empowers charitable organizations with the freedom and flexibility to advance their missions and help those in need.
In an op-ed published in The Dallas Morning News, Philanthropy Roundtable President and CEO Christie Herrera writes that, with one in five U.S. adults living with mental illness, private philanthropy is an essential tool that can help solve the nation’s mental health crisis. While “government agencies are attempting to address the lack of mental health resources, research and access to care,” Herrera argues that the government cannot alone solve this problem – and philanthropy has much to offer in addressing it.
In an op-ed published in National Review entitled “The Attack on Nonprofit Free Speech Continues,” Philanthropy Roundtable President and CEO Christie Herrera examines threats to donor privacy two years after the Supreme Court’s decision in Americans for Prosperity Foundation v. Bonta. While this ruling was “supposed to stop states from subjecting people to speech-chilling threats of intimidation and violence,” Herrera writes that the assault on donor privacy rights has returned. To counter this threat, she proposes congressional legislation codifying the Court’s decision.
In an op-ed published June 30, 2023 in Real Clear Education, adjunct senior fellow at Philanthropy Roundtable and a spokesperson for the Roundtable’s True Diversity campaign Patrice Onwuka argues for free speech on college campuses. She highlights the role of private philanthropy in supporting the protection of free speech and embracing viewpoint diversity.
In 6-3 and 6-2 rulings, the U.S. Supreme Court struck down the use of race-based preferences in college admissions, writing “The Harvard and UNC admissions programs cannot be reconciled with the guarantees of the Equal Protection Clause.” President of Students for Fair Admissions Edward Blum, the organization that filed the lawsuits, applauded the ruling, saying, “The polarizing, stigmatizing and unfair jurisprudence that allowed colleges and universities to use a student’s race and ethnicity as a factor to admit or reject them has been overruled. These discriminatory admission practices undermined the integrity of our country’s civil rights laws.”
Today, the U.S. Supreme Court struck down the use of race-based preferences in college admissions, writing “the Harvard and UNC admissions programs cannot be reconciled with the guarantees of the Equal Protection Clause.” In an opinion issued in two cases challenging affirmative action, Students for Fair Admissions, Inc. v. University of North Carolina (6-3 decision) and Students for Fair Admissions, Inc. v. President and Fellows of Harvard College (6-2 decision), Chief Justice John Roberts stated: “Eliminating racial discrimination means eliminating all of it…
This year our country celebrates its 247th birthday – commemorating the 13 American colonies’ declaration of independence from Great Britain. The newly formed American republic was based on the idea that all people are created equal with fundamental, inalienable rights that cannot be taken or given away. As we continue to cherish our democracy and the American way of life, it’s worth remembering that its strength depends on our shared understanding of this country’s history and founding principles.
Private philanthropy in the United States supports a wide range of nonprofit organizations, including those that provide a variety of direct human, faith-based and educational services to individuals, families and communities; those that foster academic and scientific research to expand knowledge and those that focus on studying and advancing public policy.
As donors evaluate think tank investments, this paper proposes a series of features that distinguish independent autonomous public policy think tanks and their effectiveness in influencing public policy choices.1 With careful consideration to the process outlined in this report, donors may direct think tank funding toward those with high impact.
In an op-ed published June 27, 2023 in the Magnolia Tribune, Philanthropy Roundtable Director of Policy Research Jack Salmon explains why regulations in Mississippi might be contributing to barriers for charitable organizations. Salmon cites the Roundtable’s 50-state index of charity regulations to show that the state’s charitable sector could be even stronger without onerous regulations.
In May, following the passage of the Donor Intent Protection Act in Kansas, Philanthropy Roundtable launched a monthly series on donor intent controversies around the country to better inform those who care about this important topic.
Last week, Helen Flannery, a researcher at the progressive Institute for Policy Studies, took to Twitter to share a misleading take on IRS data on private foundation grants to donor-advised funds (DAFs). According to Flannery, tax return data from 2021 suggests that $2.6 billion in private foundation grants were contributed to national DAFs.
In an op-ed published June 21, 2023 in The Hill entitled “A constitutional overreach with dire consequences for philanthropy,” Jack Salmon, Philanthropy Roundtable’s director of policy research, examines why proposals to tax unrealized capital gains could have disastrous consequences for charitable giving.
Nearly every selective college in the country discriminates on the basis of race in admitting students because the U.S. Supreme Court has allowed it for decades. This month, the Court is expected to revoke that permission slip when it issues opinions in two cases brought by Students for Fair Admissions that challenge affirmative action at Harvard and the University of North Carolina. The good news is there are many other, better ways to support the disadvantaged than using race-based preferences.
Two years ago, the U.S. Supreme Court reaffirmed the constitutional right to anonymous giving in its Americans for Prosperity Foundation v Bonta decision. Ruling that California could not justify its blanket disclosure requirement for the major donors of nonprofits in the state, the Court again recognized that forced disclosure regimes have a chilling effect on voluntary giving and association.