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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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U.S. Capitol (Wikimedia Commons)

The tax bill is a warning to the nonprofit sector: reform or face the consequences

Craig Kennedy

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

Full Article
27May2025

Updated list of various ideas to reform philanthropy and the nonprofit sector

The GR Editors

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

Full Article
9Dec2024
Hansjörg Wyss (Oceana, The Wyss Foundation)

Congressional scrutiny of foreign donors is a good thing for all nonprofits

Craig Kennedy

Recent legislation meant to promote transparency in giving by foreign philanthropists will boost the charitable world’s credibility.

Full Article
15Aug2024
Rep. David Schweikert opens House Ways and Means subcommittee hearing, “The Growth of the Tax-Exempt Sector and the Impact on the American Political Landscape,” December 13, 2023 (YouTube)

Ways and Means’ subcommittee considers changes in law on tax-exemption, foreign funding, and politics

Michael E. Hartmann

Subcommittee on Oversight members and hearing witnesses mull some potential reforms.

Full Article
13Dec2023

Require nonprofits to disclose their foreign grantmaking

Robert Stilson

Contemplating a framework for Schedule F that would default to full disclosure of all foreign grant recipients, but also provide an exception allowing for redaction when there is a genuine safety threat.

Full Article
5Sep2023
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