Sector Regulation

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.

Sector Regulation Resources

    • Research
    • April 17, 2024

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

    by Jack Salmon
    • Research
    • November 16, 2023

    Private Foundations and the 5 Percent Payout Rule

    by Jack Salmon
    • Research
    • September 13, 2023

    Donor Disclosure Means Less for Charities and Those They Serve

    by Jack Salmon
    • Research
    • July 24, 2023

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

    by Jack Salmon
    • Research
    • June 15, 2023

    Taxing Unrealized Gains Is Unconstitutional: Moore v. United States

    by Jack Salmon
    • Research
    • January 31, 2023

    The 50-State Index of Charity Regulations

    by Wayne Winegarden, Ph.D.
    • Research
    • December 1, 2022

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

    by Elizabeth McGuigan
    • Research
    • November 2, 2022

    Policy Philanthropy and Its Key Role in Civil Society

    by David Bass, Elizabeth McGuigan
    • Research
    • July 21, 2022

    Wealth Tax Proposals Threaten Philanthropy

    by Elizabeth McGuigan
    • Research
    • March 19, 2022

    Government Overreach Hurts Charities and Those They Serve

    by Elizabeth McGuigan
    • Amicus Brief
    • March 2, 2022

    Creighton Meland Jr. v. Shirley N. Weber, Secretary of State of California

    • Research
    • June 1, 2021

    What’s in the Ace Act, S.1981/H.R.6595?

    • Research
    • September 1, 2020

    Philanthropic Freedom

    by Joanne Florino
    • Amicus Brief
    • July 29, 2020

    Creighton Meland Jr. v. Alex Padilla, Secretary of State of California

  • All Americans should be free to give to causes they care about

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