The Institute for Policy Studies Gilded Giving 2026 report raises questions about the growth of private foundation assets and whether foundations are distributing enough to charity. But foundation payout is Read more…
A number of years ago, an Oklahoma man donated $500,000 to a hospital, and the hospital agreed to name part of its women’s care center after his mother.
This month’s Donor Intent Watch begins with an excerpt from Philanthropy Roundtable’s scholarly report on donor intent and the need for legislation to ensure donor standing and closes with the final segment of a two-part series on protecting donor intent within your philanthropy.
The Federal Scholarship Tax Credit (FSTC) is rapidly approaching a critical transition from policy to implementation.
In a recent article covering the 2026 midterms, The New York Times sounded an all-too-familiar alarm, warning readers of a tidal wave of “dark money” supposedly washing over the election. The narrative is meant to incite outrage, painting a picture of shadowy figures “upending” and “manipulating” politicians, our political process and indeed democracy itself through secretive nonprofit organizations.
The TAG Movement’s vision is simple: a world where kids can be kids, without tech getting in the way. Over the past decade, childhood shifted from something built around play to something built around screens. Kids became overprotected in the real world and underprotected online.
Ten-year review of court rulings and state laws finds enforcement of donor intent “messy, sometimes incoherent and often unpredictable;” four states have adopted a fix since 2023 with more expected Read more…
When you write a check to a charity, you’re taking a small leap of faith it will spend that money the way you intend. Getting it in writing might give you peace of mind, but if push comes to shove, in most states that gift agreement isn’t worth the paper it’s written on.
There is a telos—a purpose and an objective—that imbues philanthropic gifts to charitable organizations. Sometimes, it’s as simple as general support for the recipient and whatever goals it chooses to Read more…
Attempts to protect donor intent through litigative innovation have produced only a mixed bag of results. But legislatures across the country agree a healthy philanthropic culture requires a high degree Read more…
There is an inherent tension between traditional common law and equitable principles, on the one hand, and on the other efforts to enforce restrictions on charitable gifts. And to the Read more…
The history of protecting donor intent with common law and equitable principles is a story of trying to force square pegs into round holes. The result hasn’t been great for Read more…
The SEGA was called into existence almost organically by the inability of common law and equitable principles to reliably and coherently protect donor intent in a principled fashion. And, because Read more…
At the most general level of abstraction, there are two sources of law to which donors might turn for the protection of their restricted charitable gifts. The first is legislation, Read more…
WASHINGTON — September 10, 2026— Philanthropy Roundtable, in partnership with the DeVos Family Foundation, is pleased to announce legendary investor, author and philanthropist Peter Lynch as the recipient of the inaugural 2026 DeVos Read more…
Twenty-five years ago, Keegan was among the thousands of first responders who answered the call following the deadliest terrorist attacks in American history. On September 11, 2001, nearly 3,000 people were killed, including hundreds of firefighters and law enforcement officers.
Philanthropic donors considering how best to protect their mission and intent are wise to consider the impact various generations may have on their success. From “giving while living” to perpetuity, each choice brings with it rewards and challenges.
There is no excerpt because this is a protected post.
This month’s Donor Intent Watch begins with another story of a state university’s attempt to change the terms of a scholarship program with race-based donor restrictions – this time in North Carolina.
Our universities, courts, civic organizations, military and diplomatic corps consist of public servants who carry out the work of the government.