• Research
  • Donor-Advised Funds

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

March 6, 2024
  • Research
  • Donor-Advised Funds

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

November 2, 2023
by Jack Salmon
  • Research
  • Sector Regulation

Donor Disclosure Means Less for Charities and Those They Serve

September 13, 2023
by Jack Salmon
  • Research
  • Sector Regulation

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

July 24, 2023
by Jack Salmon
  • Research
  • External Threats

Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

June 15, 2023
by Jack Salmon
  • Research
  • Donor Intent

Protecting Donor Intent Protects Giving

March 30, 2023
by Jack Salmon
  • Research
  • Sector Regulation

The 50-State Index of Charity Regulations

January 31, 2023
by Wayne Winegarden, Ph.D.
  • Research
  • Sector Regulation

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

December 1, 2022
by Elizabeth McGuigan
  • Research
  • Sector Regulation

Policy Philanthropy and Its Key Role in Civil Society

November 2, 2022
by David Bass, Elizabeth McGuigan