New pressures are building on philanthropic freedom. With these in mind, The Philanthropy Roundtable has assembled a library of relevant readings. These sketch the vital role private giving has always played in improving America—and outline private philanthropy’s continuing importance to the nation. We have selected these readings for their readability, intellectual significance, and timeliness, and edited them to be compact and to the point. We hope you will use these great texts to educate your staff, trustees, philanthropic colleagues, political representatives, and fellow citizens on the crucial power and value to America of independent private giving.
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Open Letter from Economists on the Charitable Deduction
This letter on the value of the charitable deduction was signed by 229 economists. -
Interview with Leroy Hood by Philanthropy magazine
America’s most productive biologist discusses philanthropy’s role in science and the importance of the charitable deduction. -
“Preserving National Values Through the Charitable Deduction” by Robert J. Shiller
“Instead of curtailing the charitable deduction, we should be aiming to make it an even bigger part of our culture.” -
“The Rising Threat to the Charitable Deduction” by Howard Husock
A warning against viewing the charitable deduction as “just one more ‘tax expenditure.’” -
“Beware the Concept of ‘Tax Expenditures’” by Peter Berger and Richard John Neuhaus
A cautionary about using the slippery term “tax expenditures” to describe the measures that protect private charities from taxation. -
“What’s Behind Recent Attacks on the Charitable Tax Deduction?” by Joanne Florino
Opponents believe the government knows how to spend money better than private citizens, and that monolithic solutions trump diversity and experimentation. -
“A Free Society and a Good Society—We Can Have Both” by Richard Cornuelle
The key is to let privately funded organizations compete with the government. -
“Necessary, Important, and in Jeopardy” by Daniel Patrick Moynihan
A timely warning from the late Senate icon on the subject of government vs. private social aid. -
“The Myth of the ‘Third’ Sector” by Irving Kristol
Philanthropy is part of the private sector, and needs to be defended against centralizing impulses. -
“The Secret to American Flourishing” by Alexis de Tocqueville
Social concerns have always been tackled in the U.S. by individuals voluntarily gathered together in collective action. -
“America is Built on Giving” by Adam Meyerson
Philanthropic freedom is an indispensable part of political freedom. -
“Want Real Community? Stick to a Human Scale” by Richard Cornuelle
Rather than blaming individualism or capitalism for eroded community, we should recognize that the real culprit is the temptation to do everything by national government. -
“Democracy in Action” by Stephen L. Carter
Individuals acting as donors measure community needs differently than centralized policy makers. -
“The Great Charitable Myth” by Heather R. Higgins
Higgins discusses the dangers of treating philanthropic dollars as public money. -
“The Politics of Giving” by Katherine Mangu-Ward
Adam Meyerson discusses American philanthropy and the importance of the charitable deduction in this diverse sector. -
“How Foundations Should and Should Not Be Held Accountable” by Adam Meyerson
The independence of foundations is essential to a free society. -
“Bigger Is Not Better” by Robert Nisbet
Smaller-scale organizations have an ability to console, soften, and enrich life.



