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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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legal

Congress and the media should turn up the heat on nonprofits

Craig Kennedy

Aggressive oversight—not new laws—may be the only way to curb the growing use of charitable dollars for political ends.

Full Article
9Mar2026

Rules of the Road for Nonprofit Leaders is helpful, common-sense, plain-English legal primer

Michael E. Hartmann

In the face of a lot of offered professional advice and guidance—and the risk or fear of ignoring or subordinating it to other, everyday, perhaps-urgent tasks central to pursuing a mission—a comforting compilation of less-pricey, basic precepts.

Full Article
4Aug2025
Helen Flannery and Brian Mittendorf

A conversation with IPS’s Helen Flannery and OSU’s Brian Mittendorf (Part 2 of 2)

Michael E. Hartmann

The think-tank fellow and accounting professor discuss ways to think about any potential legal and regulatory reforms of donor-advised funds.

Full Article
22May2025

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
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