A version of the flat-tax “postcard” proposed by Robert E. Hall and Alvin Rabushka (from The Flat Tax, 2nd ed.)

Flat-tax proposals and the charitable deduction

Debating their tax-reform plan first proposed in 1981, Hoover Institution’s Robert E. Hall and Alvin Rabushka write, “it is perverse to tax the typical American to subsidize these elite institutions,” referring to nonprofits favored by the wealthy. “But granting tax deductions for gifts is precisely such a subsidy.”

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Andrea Mrozek and Étienne-Alexandre Beauregard

A conversation with Cardus’ Andrea Mrozek and Étienne-Alexandre Beauregard (Part 2 of 2)

In the wake of the Canadian think tank’s recent report on “circular lobbying” by government-funded child-care advocacy groups, the senior fellow and researcher talk to Michael E. Hartmann more about the risks of government funding of private groups in civil society—to their independence in particular and democratic pluralism in general.

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Daniel J. Hemel

A conversation with NYU School of Law’s Daniel J. Hemel (Part 2 of 2)

The author of “Madisonian Nonprofit Law” talks to Michael E. Hartmann about effects of philanthropic LLCs on Madisonian nonprofit law and of a Madisonian nonprofit sector on political parties and politics; the tradeoffs in analyzing the interaction between nonprofits and politics and thinking about both the nationalization and commercialization of nonprofits; democracy and the “art of losing;” and democratically expressed backlash against elites, including philanthropic ones, and its risks to Madisonianism.

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Foundations and the Founders

It’s only with the recovery of the principles of the American constitutional order—a genuinely unique contribution of conservative philanthropy—that conservatism achieved the degree of theoretical coherence, patriotic allegiance, and fidelity to human nature essential for political success.

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Samuel Hammond

A conversation with the Foundation for American Innovation’s Samuel Hammond (Part 1 of 2)

With Michael E. Hartmann, the economist and policy analyst talks about his recent article “Think Tanks Have Defeated Democracy;” why the U.S. has so many think tanks; how that differs from other democracies; and what philanthropy, its own managerial elite, and the one it funds have done to civil society rightly understood and democracy in America.

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John O. McGinnis

A conversation with Why Democracy Needs the Rich author John O. McGinnis (Part 2 of 2)

The Northwestern Pritzker School of Law professor talks to Michael E. Hartmann about America as both a commercial republic and a philanthropic republic; the relationship between the civil society about which Alexis de Tocqueville wrote and the tax-incentivized nonprofit sector in its current form; the wealthy and artificial intelligence; and sensible regulation and who’s best positioned to formulate it.

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“Participatoriness” in philanthropy: a conservative perspective

If proponents of participatory philanthropy are looking to attract receptive conservatives to their cause, it may be impossible if participatoriness comes to be—or even to seem—just another mechanism to rationalize tax-incentivized philanthropy in furtherance of one particular ideological or partisan political end. If conservative philanthropy is honestly and self-critically looking to exemplify anti-elitism in and improve its grantmaking, however, it would more aggressively explore options to humbly check what might be its own elitism and increase participatoriness in that grantmaking.

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Leslie Lenkowsky

A conversation with Leslie Lenkowsky about trust, or the lack of it, in philanthropy and the nonprofit sector (Part 2 of 2)

The Indiana University professor talks to Michael E. Hartmann about the challenges of interpreting survey data about trust in philanthropy and the nonprofit sector and, the historical “paradox of nonprofit trustworthiness,” and the relationship between civil society and the state writ large—as well as, writ smaller and looking ahead, that between exempt nonprofitdom and the tax system.

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Leslie Lenkowsky

A conversation with Leslie Lenkowsky about trust, or the lack of it, in philanthropy and the nonprofit sector (Part 1 of 2)

The Indiana University professor talks to Michael E. Hartmann about the degree to which trust, or lack of it, in wealth and the wealthy may or may not have played a role in the creation of Big Philanthropy at the beginning of the last century, through to the 1969 Tax Reform Act that essentially still structures the nonprofit sector, to today. He also discusses the growth of nonprofits in the urban context, as well as some ramifications of that growth.

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Robert E. Wright

A conversation with Liberty Lost author Robert E. Wright (Part 2 of 2)

The American Institute for Economic Research senior research fellow talks with Michael E. Hartmann about the perverse incentives of the tax system on nonprofits, what hypothetically would happen to the third sector absent tax-incentivization, whether progressive Big Philanthropy might do damage to it along with Big Government, and encouraging more bottom-up experimentation in addressing social ills.

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Robert E. Wright

A conversation with Liberty Lost author Robert E. Wright (Part 1 of 2)

The American Institute for Economic Research senior research fellow talks with Michael E. Hartmann about his research, why Tocquevillian voluntary association became such a beneficial part of America’s social contract, the relationship between volunteerism and governmental and individual sovereignty, and the detrimental effect that enlarged government and its taxation had on voluntariness.

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