The case for restricting tax subsidies to only the most-deserving charities
Distinguishing between charitable and commercially focused nonprofits.
6May2026
Scott Hodge
The Giving Review senior fellow Scott Hodge is a tax and fiscal policy fellow at Arnold Ventures and president emeritus of and a senior policy advisor at the Tax Foundation and author of Taxocracy: What You Don’t Know About Taxes and How They Rule Your Daily Life. Before joining the Tax Foundation, Hodge was director of tax and budget policy at Citizens for a Sound Economy, and he spent 10 years at The Heritage Foundation as a fellow analyzing budget and tax policy.
Taxing the investment income of foundations is consistent with good tax principles, but fixes to OBBB plan are in order
Taxing the investment income of tax-exempt assets is no different from how investments in 401(k) accounts are taxed.
16Jun2025
A better charitable act is cutting tax rates, not creating another tax break
Expanding the charitable deduction is not a good use of taxpayer subsidies. Taxpayers would be better off with lower tax rates and greater take-home pay.
8Jan2025