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Research
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Sector Regulation
From Insight to Impact: Examining Proposed Tax Changes for Nonprofits
by
Jack Salmon
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Research
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Sector Regulation
How Tax Policy Affects Charitable Giving
by
Jack Salmon
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Research
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Sector Regulation
What Higher Foundation Payout Rules Would Mean for Charities
by
Jack Salmon
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Research
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Sector Regulation
Tax Cuts and Jobs Act, Expiring Provisions and Implications for Philanthropy
by
Jack Salmon
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Research
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Donor-Advised Funds
What Social Science Tells Us About Forced Donor Disclosure
by
David M. Primo
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Research
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Donor-Advised Funds
When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice
Protecting Donor Intent: A 50-State Analysis of Legal Protections
by
Boyden Gray PLLC
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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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Donor-Advised Funds
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
by
Jack Salmon
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Research
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Sector Regulation
Donor Disclosure Means Less for Charities and Those They Serve
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
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Research
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External Threats
Taxing Unrealized Gains Is Unconstitutional: Moore v. United States
by
Jack Salmon