• Research
  • Sector Regulation

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

by Jack Salmon
  • Blog
  • Sector Regulation

Biden Budget Targets Charitable Givers

by Elizabeth McGuigan

William Simon

Stephen Girard

Andrew Mellon

John Olin

  • Research
  • Philanthropic Freedom

Wealth Tax Proposals Threaten Philanthropy

by Elizabeth McGuigan
  • Blog
  • Donor-Advised Funds

Biden’s Proposed Budget Threatens Private Foundations

by Elizabeth McGuigan
  • Research
  • Sector Regulation

Government Overreach Hurts Charities and Those They Serve

by Elizabeth McGuigan
  • Philanthropy Magazine

A Federalist Solution

by John J. Miller