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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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Taxing the investment income of foundations is consistent with good tax principles, but fixes to OBBB plan are in order

Scott Hodge

Taxing the investment income of tax-exempt assets is no different from how investments in 401(k) accounts are taxed.

Full Article
16Jun2025

Embarrassment about SPLC should be shared by others

Michael E. Hartmann

Pillars of establishment philanthropy—including GuideStar and Charity Navigator—should be subject to increased scrutiny because of what went on at SPLC and their reactions to it.

Full Article
4Jun2019
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