The professor and specialist in nonprofit law and philanthropy talks to Michael E. Hartmann about whether private foundations got a better or worse bargain in the 1969 Tax Reform Act than donor-advised funds (DAFs) got in the 2006 Pension Protection Act, the benefits of “bright-line” rules in the context of the public-support test loophole specifically, but also others in philanthropy and nonprofitdom, and the “low-hanging fruit” of closing DAFs’ public-support test loophole compare...| the Giving Review
The professor and specialist in nonprofit law and philanthropy talks to Michael E. Hartmann about the history and purpose of the public-support test, the “Grand Bargain” of the 1969 Tax Reform Act and the “new bargain” of the 2006 Pension Protection Act, and potential explanations for the use of donor-advised funds to avoid the test and its ramifications.| the Giving Review
The senior editor talks to Michael E. Hartmann about staff turnover and accusations of mismanagement in the San Francisco DA’s office, including in grants administration, and more broadly, the underappreciated role of philanthropy in local government, in terms of both the size of its funding and its influence.| the Giving Review
The senior editor talks to Michael E. Hartmann about the nonprofit news site, the visions and aims of the MacArthur and Crankstart Foundations’ criminal- and restorative-justice grantmaking in San Francisco, and the backlash in the city and state against aggressive criminal-justice reforms that began in the 2010s.| the Giving Review
Michael E. Hartmann talks to the research analyst about his proposed new IRS Form 990 Schedule S for nonprofits that provide fiscal sponsorships and how it would increase trust in the entire sector.| the Giving Review
The research analyst talks to Michael E. Hartmann about fiscal sponsorship—including how it works, its history and purpose, its apparent growth, and the benefits it provides, one of which may be considered a drawback.| the Giving Review
The Ohio state-budget expert and research fellow talks more to Michael E. Hartmann about his recent report on rulemaking nongovernment organizations (NGOs), different types of rulemaking NGOs, their various funding sources, and what can be done to make sure they play an appropriate role in helping to shape state policy implementation and regulation.| the Giving Review
The Ohio state-budget expert and research fellow talks to Michael E. Hartmann about his recent report on rulemaking nongovernment organizations and how they can serve good purposes, but should operate transparently and be subject to the scrutiny of democratically elected policymakers.| the Giving Review
The former Fulbright Scholar and research fellow talks to Michael E. Hartmann about the upward trend in foreign funding of American think tanks, the applicability of the Foreign Agents Registration Act and lobbying-disclosure law to U.S. think tanks, and some recommendations in the new report he’s co-authored on think-tank funding for policy reform and a “culture shift.”| the Giving Review
The former Fulbright Scholar and research fellow talks to Michael E. Hartmann about the new report he’s co-authored on the funding of American think tanks, the online repository of data he’s helped compile about the funding, and the transparency scale created for the project.| the Giving Review
