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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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Robert Stilson

A conversation with the Capital Research Center’s Robert Stilson (Part 2 of 2)

Michael E. Hartmann

Michael E. Hartmann talks to the research analyst about his proposed new IRS Form 990 Schedule S for nonprofits that provide fiscal sponsorships and how it would increase trust in the entire sector.

Full Article
11Feb2025
Robert Stilson

A conversation with the Capital Research Center’s Robert Stilson (Part 1 of 2)

Michael E. Hartmann

The research analyst talks to Michael E. Hartmann about fiscal sponsorship—including how it works, its history and purpose, its apparent growth, and the benefits it provides, one of which may be considered a drawback.

Full Article
10Feb2025

An unlikely event—the Israel-Hamas war—could finally spark DAF reform

Craig Kennedy

Anonymous donations to controversial anti-Israel groups shine a spotlight on the urgent need for donor-advised fund reform. Will this finally motivate Congress to pass much-needed legislation?

Full Article
8Dec2023

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
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