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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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IRS

IRS revokes Sierra Club’s (c)(3) status, in 1966

Michael E. Hartmann

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

Full Article
29Apr2025

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

Some suggestions for improving the Form 990

Robert Stilson

Parsing a few Sections, Parts, columns, and Schedules.

Full Article
18Mar2022

A conversation with Notre Dame Law School’s Lloyd Hitoshi Mayer (Part 2 of 2)

Michael E. Hartmann

The scholar of nonprofit and election law talks to Michael E. Hartmann about past and potential future cross-ideological overlap in the critique of establishment philanthropy, non-exempt vehicles for wealthy givers, and the roles and capabilities of the IRS and the FEC.

Full Article
15Feb2022

“Private rights of action” against violations of charitable law?

Michael E. Hartmann

A thought experiment.

Full Article
25Oct2021

A conversation with EO Tax Journal editor Paul Streckfus (Part 2 of 2)

Michael E. Hartmann

The journalist and expert on nonprofit tax law talks to Michael E. Hartmann about Congressional interest in and public discourse about exempt organizations, limited-liability corporations, donor-advised funds, and watchdogs.

Full Article
12Nov2020

A conversation with EO Tax Journal editor Paul Streckfus (Part 1 of 2)

Michael E. Hartmann

The journalist and expert on nonprofit tax law talks to Michael E. Hartmann about his career, how the IRS has changed and the challenges it faces, and his journal.

Full Article
11Nov2020
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