Skip to content
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

search icon
share toggle Share
Menu nav toggle

tax cuts and jobs act

A better charitable act is cutting tax rates, not creating another tax break

Scott Hodge

Expanding the charitable deduction is not a good use of taxpayer subsidies. Taxpayers would be better off with lower tax rates and greater take-home pay.

Full Article
8Jan2025

5 conservative proposals that could reshape philanthropy—and how to prepare

Craig Kennedy

Republican lawmakers are committed to nonprofit reform in 2025. That could spell challenges for the field.

Full Article
19Dec2024

An updated collection of articles about the tax treatment of higher-education endowments

The GR Editors

Increasing attention.

Full Article
30Aug2022

Effort to reduce tax on income of elite higher-education endowments dropped

Michael E. Hartmann

Tax likely to remain at current level, at least for now. “The Harvard faculty club should lay in extra scotch for members to drown their sorrows,” according to a tax-policy expert.

Full Article
17Nov2021

Enchanted with the elitist of exempt endowments

Michael E. Hartmann

Policymakers, protection, and power.

Full Article
13Sep2021

Jennifer Bird-Pollan’s examination of tax on university endowments has implications for philanthropy

Michael E. Hartmann

As University of Kentucky law professor asks, “Why are we focused only on universities?”

Full Article
22Jul2021

A collection of articles, research, and commentary about the tax treatment of college and university endowments

The GR Editors
Full Article
30Apr2020
More Articles
  • About
  • Collections
  • Conversations
  • Current
  • Opinion
  • Reviews
  • Contact
© The Giving Review. All rights reserved.
  • About
  • Collections
  • Conversations
  • Current
  • Opinion
  • Reviews
  • Contact