charity

Her approach to giving—personal, practical, rooted in place—offers a striking contrast to the ambitions and methods of America’s largest foundations.

Declining trust in private foundations reflects a broader and deeper distrust of wealth and philanthropic power. Foundations should be wary of sacrificing donor intent and philanthropic freedom in any effort to regain public approval.

The tax-policy researcher talks to Michael E. Hartmann about the appropriate level and nature of nonprofit organizations’ Payments in Lieu of Taxation (PILOTs) to municipalities and whether they’ll become a benchmark for imposing actual outright taxes on nonprofits or perhaps even evolve into a broader-based challenge to exemption.

The tax-policy researcher talks to Michael E. Hartmann about nonprofit organizations’ Payments in Lieu of Taxation (PILOT) agreements with municipalities and what they say, if anything, about what many consider to be, and want to protect as, the inviolability of charitable tax-exemption.

A mid-year collection of interesting and insightful passages.

The education scholar and reform advocate talks to Michael E. Hartmann more about philanthropic support of higher-ed reform, including for non-billionaires, the risks and drawbacks of funding conservative “beachhead” centers within existing universities in particular, and what ordinary citizens can do about the problems of and being caused by higher ed—as well as more about nonprofitdom’s privileged tax status.

A compilation of interesting and insightful thinking from the last three of seven recorded discussions so far this year about grantmaking and giving.

As American philanthropy continues to evolve, may it one day catch up with Bob Woodson.

The American Enterprise Institute’s new SOURCE tool is a harbinger of lower information costs helpfully altering the relationship between philanthropy and its observers.

Distinguishing between charitable and commercially focused nonprofits.

With Michael E. Hartmann, the economist and policy analyst talks about his recent article “Think Tanks Have Defeated Democracy;” why the U.S. has so many think tanks; how that differs from other democracies; and what philanthropy, its own managerial elite, and the one it funds have done to civil society rightly understood and democracy in America.

A regular curation.

From other media outlets, state attorneys general, and state legislators.

In missing some avenues of giving, getting it wrong.

Aggressive oversight—not new laws—may be the only way to curb the growing use of charitable dollars for political ends.

After discussing some positive trends in philanthropy, the nonprofit-sector leader talks to Craig Kennedy and Michael E. Hartmann about several of its problems and areas for potential reform—including making a few specific suggestions.

The attorney and think-tank fellow talks to Michael E. Hartmann about the government’s high burden to prove a grantmaker’s criminal liability for the activities of a grantee, the narrow circumstances under which any such liability would be found, and steps to avoid risking liability.

Ross Douthat properly laments the influence and power of activists and elites effecting dramatic change outside the democratic process and then trying to survive or sidestep backlash from voters.

A modest 1 or 2 percent increase could significantly benefit the nonprofit sector.

The investigative reporter talks to Michael E. Hartmann about more factors surrounding potential policy reform regarding nonprofit flows of money in the business of college sports, along with newer and likely forthcoming flows of that money, whether nonprofit or otherwise.

Comparing and contrasting.

A regular curation.

And its costs.

To survive future scrutiny, foundations need to reform how and where they give.

A compilation of interesting and insightful thinking from the last six of 13 recorded discussions so far this year about grantmaking and giving.

A regular curation.

The London-based policy analyst and commentator talks to Michael E. Hartmann about where criticism of politicized charity is coming from in the U.K., why, and what could and should perhaps be done about it.

The London-based policy analyst and commentator talks to Michael E. Hartmann about the politicization of charities in the U.K., the role of the Charity Commission and other “quangos” there, and cross-Atlantic similarities in challenges being both presented by and facing nonprofit groups.

Today’s polarization between left-wing Democrats and populist conservative Republicans is also a polarization between two radically different understandings of giving.

Wealthy foundations and nonprofits need to change their ways—not scare the rest of the field into submission.

The think-tank fellow and accounting professor discuss ways to think about any potential legal and regulatory reforms of donor-advised funds.

In the wake of recent rumors and reports, revisiting a real-life, very pre-Earth Day revocation.

The Indiana University professor talks to Michael E. Hartmann about the degree to which trust, or lack of it, in wealth and the wealthy may or may not have played a role in the creation of Big Philanthropy at the beginning of the last century, through to the 1969 Tax Reform Act that essentially still structures the nonprofit sector, to today. He also discusses the growth of nonprofits in the urban context, as well as some ramifications of that growth.

Michael E. Hartmann talks to the research analyst about his proposed new IRS Form 990 Schedule S for nonprofits that provide fiscal sponsorships and how it would increase trust in the entire sector.

He thought the best thing the Edna McConnell Clark Foundation could do was find a few good nonprofits that were doing sensible things, and bring them whatever help they needed.

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.

Republican lawmakers are committed to nonprofit reform in 2025. That could spell challenges for the field.

To some, a “parade of horribles,” or a “slippery slope;” to others, a “menu of options.”

A regular curation.

The funders and nonprofits reshaping American life.

The Juicero of Big Philanthropy.

A new day.

The fifth in a series of five republished articles to mark our fifth anniversary.

A mid-year collection of interesting and insightful thinking about grantmaking and giving.

Protest as “charity.”

The polymath and Substack writer talks to Michael E. Hartmann about libertarian and progressive views of the roles of government, for-profit business, and nonprofit charity.

The polymath and Substack writer talks to Michael E. Hartmann about his government service, his Substack page, the role nonprofits should and actually do play in America, and generally outlines potential policy reforms related to nonprofits.

Daniel Schlozman’s and Sam Rosenfeld’s new book tells how wealthy givers, on both the left and the right, have played a part in weakening political parties, and thus also politics and policymaking, in America.

A regular curation.

If successful, the suit would further politicize the charitable world, to its great detriment.

The Instapundit founder and Substack writer talks to Michael E. Hartmann about the tax incentivizations given to the nonprofit sector and whether they’re really effecting their original policy purpose, and what to consider doing about it.

This year’s election demands greater scrutiny of nonprofits involved in political activities.

Is there a “Charity, Inc.” and if so, what could perhaps be done about it?

Remembering Cordelia Taylor and her love for others.

Remarks at the Council on Foundations annual conference a decade ago.

What might she think of The New York Times’ in-depth investigation of nonprofits and politics?

Philanthropy and data, oxytocin and neurological unity, and love and charity in Arthur C. Brooks’ new book on the culture of contempt.

Where New Labour boldly reformed schools, Keir Starmer retreats to the class-war comfort zone.

Education is a public good, but so is medicine and Pfizer doesn’t claim to be a charity.

The University of Chicago sociologist talks to Michael E. Hartmann about the political construction of philanthropy and charity, current strains on that construction, a potential revival of mutual aid, and what it might mean for our us all as a nation.

The Assumption University professor and author talks to Daniel P. Schmidt and Michael E. Hartmann about charity, justice, subsidiarity, and what the Holy Father calls “political love” in the new encyclical.

The Assumption University professor and author talks to Daniel P. Schmidt and Michael E. Hartmann about the Holy Father’s new encyclical and its “innovations” in Catholic social teaching.

From AOC and two popes.

Should you give to charity based on emotional ties or on calculated rational analysis?