Research
From Insight to Impact: Examining Proposed Tax Changes for Nonprofits
How Tax Policy Affects Charitable Giving
What Higher Foundation Payout Rules Would Mean for Charities
Tax Cuts and Jobs Act, Expiring Provisions and Implications for Philanthropy
What Social Science Tells Us About Forced Donor Disclosure
When Private Foundations Give Through DAFs: Exploring the How and Why of This Practice
Protecting Donor Intent: A 50-State Analysis of Legal Protections
Private Foundations and the 5 Percent Payout Rule
Community Foundation Use of DAFS in California: Payouts, Flow Rates, and Inactivity Policies
Donor Disclosure Means Less for Charities and Those They Serve
Decoding the Public Support Test: How the IRS Distinguishes Public Charities from Private Foundations
Taxing Unrealized Gains Is Unconstitutional: Moore v. United States
Protecting Donor Intent Protects Giving
The 50-State Index of Charity Regulations
When Philanthropy Comes Under Attack: What the Resurgence of Populism Means for Charitable Organizations
