Independent analysis of and commentary about philanthropy and giving Co-edited by William A. Schambra, Daniel P. Schmidt, and Michael E. Hartmann| the Giving Review
A compilation of interesting and insightful thinking from the first seven of 13 recorded discussions so far this year about grantmaking and giving.| the Giving Review
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
