• Research
  • Sector Regulation

What Higher Foundation Payout Rules Would Mean for Charities

by Jack Salmon
  • Research
  • Sector Regulation

Tax Cuts and Jobs Act, Expiring Provisions and Implications for Philanthropy

by Jack Salmon
  • Research
  • Donor-Advised Funds

What Social Science Tells Us About Forced Donor Disclosure

by David M. Primo
  • Research
  • Donor-Advised Funds

When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice

  • Research
  • Donor Intent

Protecting Donor Intent: A 50-State Analysis of Legal Protections

by Boyden Gray PLLC
  • Research
  • Sector Regulation

Private Foundations and the 5 Percent Payout Rule

by Jack Salmon
  • Research
  • Donor-Advised Funds

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

by Jack Salmon
  • Research
  • Sector Regulation

Donor Disclosure Means Less for Charities and Those They Serve

by Jack Salmon
  • Research
  • Sector Regulation

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

by Jack Salmon
  • Research
  • External Threats

Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

by Jack Salmon
  • Research
  • Donor Intent

Protecting Donor Intent Protects Giving

by Jack Salmon
  • Research
  • Sector Regulation

The 50-State Index of Charity Regulations

by Wayne Winegarden, Ph.D.