Internal Revenue Code Archives

Donor Intent Legislation Over The Last 10 Years

September 16, 2026

Research

From Insight to Impact: Examining Proposed Tax Changes for Nonprofits

August 22, 2024

Blog

Let’s Not Tax a Constitutional Right

July 16, 2024

Research

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

April 17, 2024

Research

What Social Science Tells Us About Forced Donor Disclosure

March 13, 2024

Research

Private Foundations and the 5 Percent Payout Rule

November 16, 2023

Research

Donor Disclosure Means Less for Charities and Those They Serve

September 13, 2023

Philanthropy Magazine

Who Left the Dogs Out?

August 21, 2023

Research

Policy Philanthropy and Its Key Role in Civil Society

November 2, 2022

Research

Government Overreach Hurts Charities and Those They Serve

March 19, 2022

Philanthropy Magazine

You Can’t Take It With You

December 23, 2021

Philanthropy Magazine

The Johnson Amendment Walls Separating Church, Charity, and State

December 23, 2021