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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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private foundations

Depoliticizing labor unions and charitable nonprofits

Michael E. Hartmann

Comparing and contrasting.

Full Article
26Aug2025

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

Time to separate philanthropy and politics

Craig Kennedy

Here are four serious proposals to separate “charitable” and “political” giving.

Full Article
20Sep2022

A “perversely bold” idea: eliminate private foundations

Michael E. Hartmann

Pitt Law’s Philip Hackney suggests denying tax-exempt status to 501(c)(3) groups that aren’t public charities.

Full Article
28Sep2020
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