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Research
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Sector Regulation
Private Foundations and the 5 Percent Payout Rule
by
Jack Salmon
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Research
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Sector Regulation
Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations
by
Jack Salmon
Biden Budget Targets Charitable Givers
by
Elizabeth McGuigan
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Research
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Philanthropic Freedom
Wealth Tax Proposals Threaten Philanthropy
by
Elizabeth McGuigan
Biden’s Proposed Budget Threatens Private Foundations
by
Elizabeth McGuigan
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Research
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Sector Regulation
Government Overreach Hurts Charities and Those They Serve
by
Elizabeth McGuigan
A Federalist Solution
by
John J. Miller