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 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
