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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
Gary R. Lawson

A conversation with The Buckeye Institute’s Greg R. Lawson (Part 2 of 2)

Michael E. Hartmann

The Ohio state-budget expert and research fellow talks more to Michael E. Hartmann about his recent report on rulemaking nongovernment organizations (NGOs), different types of rulemaking NGOs, their various funding sources, and what can be done to make sure they play an appropriate role in helping to shape state policy implementation and regulation.

Full Article
4Feb2025
Gary R. Lawson

A conversation with The Buckeye Institute’s Greg R. Lawson (Part 1 of 2)

Michael E. Hartmann

The Ohio state-budget expert and research fellow talks to Michael E. Hartmann about his recent report on rulemaking nongovernment organizations and how they can serve good purposes, but should operate transparently and be subject to the scrutiny of democratically elected policymakers.

Full Article
3Feb2025
Renée A. Irvin

A conversation with the University of Oregon’s Renée A. Irvin (Part 2 of 2)

Michael E. Hartmann

The economist and scholar of the nonprofit sector and philanthropy talks to Michael E. Hartmann about her recent article, “How Dark Is It? An Investigation of Dark Money Operations in U.S. Nonprofit Political Advocacy Organizations,” applies some economic analysis to the use of §501 (c)(4)s, and contemplates potential policy reform of (c)(4) status.

Full Article
11Jul2023
Renée A. Irvin

A conversation with the University of Oregon’s Renée A. Irvin (Part 1 of 2)

Michael E. Hartmann

The economist and scholar of the nonprofit sector and philanthropy talks to Michael E. Hartmann about the definition(s) of “dark money,” and her recent article, “How Dark Is It? An Investigation of Dark Money Operations in U.S. Nonprofit Political Advocacy Organizations.”

Full Article
10Jul2023
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  • About
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