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the Giving Review

the Giving Review

Independent analysis of and commentary about philanthropy and giving Co-edited by William A. Schambra, Daniel P. Schmidt, and Michael E. Hartmann

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charitable deduction

Revisiting “The Charitable Deduction in American Political Thought”

Michael E. Hartmann

Learning again from a still-relevant event a decade ago at the Hudson Institute’s Bradley Center for Philanthropy and Civic Renewal.

Full Article
13Mar2023

Charitable giving is the lifeblood of social capital, according to Mike Lee

Michael E. Hartmann

And he wants more of it to flow, and from more people.

Full Article
7Jan2021

“Tax expenditures” on charitable deduction to total estimated $56.1 billion in 2020

Michael E. Hartmann

Highest-income individuals use deduction the most and get biggest benefit from it, according to Joint Committee on Taxation.

Full Article
21Dec2020

A collection of various recent ideas to reform philanthropy

The GR Editors
Full Article
14Sep2020

A conversation with tax-policy expert Dean Zerbe (Part 2 of 2)

Michael E. Hartmann

A former top tax aide to Sen. Charles Grassley talks to Michael E. Hartmann about the 2017 tax-reform bill, the recent harsh critiques of philanthropy, and how he thinks the nonprofit sector should approach any future reform legislation.

Full Article
17Apr2020
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