Research

  • Research
  • Sector Regulation

Private Foundations and the 5 Percent Payout Rule

  • Research
  • Donor-Advised Funds

Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies

  • Research
  • Sector Regulation

Donor Disclosure Means Less for Charities and Those They Serve

  • Research
  • Sector Regulation

Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations

  • Research
  • Values-Based Giving

Investing in Ideas, Influencing Policy: A Guide to Think Tank Effectiveness

  • Research
  • External Threats

Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

  • Research
  • Donor Intent

Protecting Donor Intent Protects Giving

  • Research
  • Sector Regulation

The 50-State Index of Charity Regulations

  • Research
  • Sector Regulation

When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations

  • Research
  • Sector Regulation

Policy Philanthropy and Its Key Role in Civil Society

  • Research
  • True Diversity

Improving Board Diversity: Lessons from Sweden and Norway

  • Research
  • Philanthropic Freedom

Wealth Tax Proposals Threaten Philanthropy