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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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Form 990

Recent coverage of and commentary about philanthropy and giving

The GR Editors

A regular curation.

Full Article
18Aug2025
Robert Stilson

A conversation with the Capital Research Center’s Robert Stilson (Part 2 of 2)

Michael E. Hartmann

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.

Full Article
11Feb2025

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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