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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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Ways & Means

A wipeout for those refusing to consider much-needed reform of tax-exempt sector

Dean Zerbe

How many more wake-up calls?

Full Article
13May2025
Ford Foundation headquarters in New York City, originally opened in 1967 and, after renovation, named the Center for Social Justice in 2018 (Wikimedia Commons)

From the archives, Jeffrey Hart’s 1973 criticism of foundations’ social activism

Jeffrey Hart

Back to the future, of foundations.

Full Article
18Feb2025
Hansjörg Wyss (Oceana, The Wyss Foundation)

Congressional scrutiny of foreign donors is a good thing for all nonprofits

Craig Kennedy

Recent legislation meant to promote transparency in giving by foreign philanthropists will boost the charitable world’s credibility.

Full Article
15Aug2024

“5 for 5:” The tenuous place of Big Philanthropy in America’s social contract

Michael E. Hartmann

The fourth in a series of five republished articles to mark our fifth anniversary.

Full Article
5Aug2024

Politicized, progressive Big Philanthropy

Michael E. Hartmann

Fundamental questions.

Full Article
3Jan2024
Rep. David Schweikert opens House Ways and Means subcommittee hearing, “The Growth of the Tax-Exempt Sector and the Impact on the American Political Landscape,” December 13, 2023 (YouTube)

Ways and Means’ subcommittee considers changes in law on tax-exemption, foreign funding, and politics

Michael E. Hartmann

Subcommittee on Oversight members and hearing witnesses mull some potential reforms.

Full Article
13Dec2023
Full House Ways and Means Committee hearing on tax-exempt groups and antisemitism in November 2023 (YouTube)

Ways and Means’ subcommittee names witnesses for hearing on tax-exempt sector and politics

The GR Editors

Subcommittee on Oversight to hear from legal experts and researchers.

Full Article
12Dec2023

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
House Ways and Means Committee hearing, November 15, 2023 (YouTube)

House hearing on antisemitism and terror financing considers purpose and practice of charitable tax-exemption

Michael E. Hartmann

Rep. David Schweikert: there are continuing Congressional “conversations on charitable giving … and how we make sure it’s doing good in the world and not ultimately financing evil.”

Full Article
16Nov2023
Longworth House Office Building (Architect of the Capitol)

Support for pro-terrorist groups: what can be done?

Leslie Lenkowsky

Advice for the House Ways and Means Committee as it convenes a hearing this afternoon investigating the nexus between antisemitism, tax-exempt universities, and terror financing.

Full Article
15Nov2023

The nonprofit world should embrace, not fear, Congressional interest in donor transparency

Craig Kennedy

Leading nonprofit associations have rejected efforts to expand the rules governing donor privacy. Their concern is misplaced, and the field’s legitimacy is at stake.

Full Article
6Nov2023
U.S. Capitol (Wikimedia Commons)

Ways and Means Committee investigating tax-exempt groups’ political activity and foreign funding

The GR Editors

“The expansion of politics into almost all aspects of life means that activities that were previously considered nonpartisan have been made partisan—legislation and regulation have not kept up,” concludes open letter co-signed by its chairman.

Full Article
14Aug2023

Three vie to chair powerful House Ways and Means Committee

Michael E. Hartmann

Jurisdiction includes nonprofit tax law and its oversight.

Full Article
12Dec2022

A conversation with EO Tax Journal editor Paul Streckfus (Part 2 of 2)

Michael E. Hartmann

The journalist and expert on nonprofit tax law talks to Michael E. Hartmann about Congressional interest in and public discourse about exempt organizations, limited-liability corporations, donor-advised funds, and watchdogs.

Full Article
12Nov2020
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  • About
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