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Research
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Sector Regulation
Private Foundations and the 5 Percent Payout Rule
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Research
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Donor-Advised Funds
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
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Research
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Sector Regulation
Donor Disclosure Means Less for Charities and Those They Serve
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Research
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Sector Regulation
Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations
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Research
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Values-Based Giving
Investing in Ideas, Influencing Policy: A Guide to Think Tank Effectiveness
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Research
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External Threats
Taxing Unrealized Gains Is Unconstitutional: Moore v. United States
Protecting Donor Intent Protects Giving
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Research
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Sector Regulation
The 50-State Index of Charity Regulations
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Research
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Sector Regulation
When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations
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Research
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Sector Regulation
Policy Philanthropy and Its Key Role in Civil Society
Improving Board Diversity: Lessons from Sweden and Norway
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Research
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Philanthropic Freedom
Wealth Tax Proposals Threaten Philanthropy