Research
Tax Cuts and Jobs Act, Expiring Provisions, and Implications for Philanthropy
What Social Science Tells Us About Forced Donor Disclosure
When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice
Protecting Donor Intent: A 50-State Analysis of Legal Protections
Private Foundations and the 5 Percent Payout Rule
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
Donor Disclosure Means Less for Charities and Those They Serve
Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations
Taxing Unrealized Gains Is Unconstitutional: Moore v. United States
Protecting Donor Intent Protects Giving
The 50-State Index of Charity Regulations
When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations
Policy Philanthropy and Its Key Role in Civil Society
Improving Board Diversity: Lessons from Sweden and Norway
Wealth Tax Proposals Threaten Philanthropy
