Taxing the investment income of tax-exempt assets is no different from how investments in 401(k) accounts are taxed.
The think-tank fellow and accounting professor discuss ways to think about any potential legal and regulatory reforms of donor-advised funds.
The think-tank fellow and accounting professor talk to Michael E. Hartmann about their research and writing on donor-advised funds (DAFs) in general and why they’re controversial—along with different kinds of DAF sponsors, and their different focuses and emphases, in particular.
The professor and specialist in nonprofit law and philanthropy talks to Michael E. Hartmann about whether private foundations got a better or worse bargain in the 1969 Tax Reform Act than donor-advised funds (DAFs) got in the 2006 Pension Protection Act, the benefits of “bright-line” rules in the context of the public-support test loophole specifically, but also others in philanthropy and nonprofitdom, and the “low-hanging fruit” of closing DAFs’ public-support test loophole compared to other contemplated reforms.
The professor and specialist in nonprofit law and philanthropy talks to Michael E. Hartmann about the history and purpose of the public-support test, the “Grand Bargain” of the 1969 Tax Reform Act and the “new bargain” of the 2006 Pension Protection Act, and potential explanations for the use of donor-advised funds to avoid the test and its ramifications.
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.
Casey Michel’s book explores, among other things, the growing problem of foreign funding of U.S. nonprofits in order to exert political influence. Addressing this issue might be the best initial opportunity for cross-ideological, bipartisan cooperation toward meaningful nonprofit-sector reform—perhaps leading to broader, bolder efforts against Big Philanthropy and its increasingly stretched definitions of charity.
To some, a “parade of horribles,” or a “slippery slope;” to others, a “menu of options.”
In discussion with Charity Reform Initiative associate director Bella DeVaan and Giving Review co-editor Michael E. Hartmann, the editor and journalist talks about donor-advised funds and the challenges of, and prospects for, potential reform of the laws and regulations structuring the nonprofit sector more generally.
A mid-year collection of interesting and insightful thinking about grantmaking and giving.
They should not be seen as a source of untoward profit, but as value for money.
Remembering, and appreciating, his willingness to challenge traditional authority to help the poor and middle class.
On the basis of his long experience in the sector, the advisor, observer, and commentator talks to Michael E. Hartmann about those against DAF reform, some of the different kinds of nonprofit board members, different types of grantmaking strategies and tactics, and the underappreciated value of staffs at nonprofits.
On the basis of his long experience in the sector, the advisor, observer, and commentator talks to Michael E. Hartmann about how the nature of charitable giving has changed and how those changes affect fundraising challenges, including because of DAFs.
Progressivism and donor-advised funds in local charity.
Looking to glean what the rise of DAFs means for our troubled voluntary sector and civil society in general.
Anonymous donations to controversial anti-Israel groups shine a spotlight on the urgent need for donor-advised fund reform. Will this finally motivate Congress to pass much-needed legislation?
And argues for charity reform.
The association executive talks to Craig Kennedy and Michael E. Hartmann about donor-advised funds, charity and politics, and the attention-getting op-ed in support of civility and pluralism in the sector that she signed with five others.
The association executive talks to Craig Kennedy and Michael E. Hartmann about populism and polarization, the minimum-distribution requirement for private foundations, and foundations’ uses of donor-advised funds.
Here are four serious proposals to separate “charitable” and “political” giving.
The American Enterprise Institute senior fellow talks to Michael E. Hartmann about donor-advised funds and anonymous giving through them, as well as the large, mostly progressive foundations’ influence and self-perpetuating non-accountability.
The American Enterprise Institute senior fellow talks to Michael E. Hartmann about his career, the Civil Society Awards program, whether civil society is a “luxury good,” and philanthropy and donor-advised funds.
