Key IssuesSector Regulation
The proper way to regulate the charitable sector is with strategic oversight that is specific to an evidence-based need. Arbitrary rules and unnecessary mandates, ultimately, harm those who rely on charity the most by restricting overall giving and diverting resources away from helping those in need.
April 23, 2025
Safeguarding Charity Act: Protecting Nonprofit Independence
April 17, 2025
Jack Salmon in National Review: Careless Tax Reform Could Destroy a Lifeline for the Poor
April 11, 2025
Roundtable Tax Insights: Raising Taxes Would Stifle Charitable Giving and Hurt Those in Need
March 21, 2025
South Carolina Nonprofit DEI Bill Creates a Slippery Slope
Sector Regulation Resources
Corporate Taxes and Charitable Giving: Why Raising Corporate Taxes Would Harm Philanthropy
Growth of the Nonprofit Sector: More Charities, Better Solutions
From Insight to Impact: Examining Proposed Tax Changes for Nonprofits
How Tax Policy Affects Charitable Giving
What Higher Foundation Payout Rules Would Mean for Charities
Tax Cuts and Jobs Act, Expiring Provisions and Implications for Philanthropy
Private Foundations and the 5 Percent Payout Rule
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
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
Wealth Tax Proposals Threaten Philanthropy
All Americans should be free to give to causes they care about
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