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Philanthropic Freedom

White Paper: Protecting Donor Privacy

Philanthropic Freedom, Anonymity and the First Amendment

Closing the Marriage Gap

An inventive philanthropic undertaking seeks to strengthen America by bolstering marital ties.

The Art of Public Policy Philanthropy: Donors Go to Court

Seamus Hasson, Bill Mumma, Clint Bolick, Dick Weekley, and others share hard-won knowledge on how donor-funded litigation can improve our country.

Proposed Regulation Threatens Donor Privacy

The U.S. Treasury Department and the Internal Revenue Service published proposed regulations that would permit charities to file a new information return with the IRS. But the new return would require the charity to collect the donor’s name, address, and Social Security number or other taxpayer identification number.

Donor Privacy is the Focus of Supreme Court Appeal

In early September, The Philanthropy Roundtable filed an amicus brief encouraging the U.S. Supreme Court to review a lower-court judgment that would strip donor-privacy protections from charitable donations in the state of California.

Policing Philanthropy?

In the Summer issue of Philanthropy magazine, Joanne Florino, The Philanthropy Roundtable's senior vice president for public policy, explains why a new federal bureau for investigating charity is a terrible idea. 

Giving Made Easy

Donor-advised funds are bringing new convenience to philanthropy.

Church Tax

Since 2012, Germany has made giving to Caesar what is Caesar’s, and to God what is God’s, a legal mandate. A new twist to the law has banks actively investigating the religious affiliations of their customers in order to levy the corresponding tax on their accounts.

Philanthropy’s Dangerous Rival

The clamor for limitless government threatens every private initiative. 

No Good Donation Goes Un-Sniped At

The Philanthropy Roundtable's Joanne Florino responds to a New York Times opinion essay worrying over the private philanthropy behind New York's planned Pier 55 park. 

DAFs: Popular Yet Under Pressure

Donor-advised funds are mushrooming. Their popularity is easy to understand: Many small donors appreciate having access to professionally managed philanthropic funds that still allow for donor choices, without the hassle and staff of an entire foundation. But legislation proposed in Congress could threaten the funds’ appeal. 

So-called ‘Dark Money’

In an editorial published September 24 by the National Review Online, Bill Zeiser, a Ph.D. student at Hillsdale College, takes on the task of explaining the critical role of anonymous giving to philanthropic privacy. 

Land Law

A landmark ruling in May could have nationwide consequences for the future of American conservation.

Sharing Health

Today’s health-care sharing organizations, for the most part, were founded by people who wanted to pool medical bills with like-minded religious believers, putting their trust in faith communities rather than government or insurance companies. 

Giving Religiously

It is well known that America’s religiosity has a great deal to do with our unusually high levels of giving. A new study shows that 73 percent of the dollars donated by households in the U.S. go to organizations with religious ties.

Letter to the IRS

Adam Meyerson, president of The Philanthropy Roundtable, sent a letter on February 25 to John Koskinen, commissioner of the Internal Revenue Service, offering comments on the proposed rules for tax-exempt organizations on candidate-related political activity. 

An Especially Charitable Day

A new annual tradition aims to restore the giving season—bringing donations topping $19 million to charities in just its second year. 

Tax Tabulations

The American Enterprise Institute’s Arthur Brooks calculated that a proposed 28 percent cap on charitable tax deductions would likely lead to a $9.4 billion reduction in charitable giving in the first year of the change. 

Free to Give

Arthur Brooks, president of the American Enterprise Institute, discusses the potential effects of capping the charitable deduction, AEI’s Philanthropic Freedom Project, and other issues related to tax policy and philanthropy.

Be On the Look Out

Adam Meyerson defends philanthropic freedom against encroachments from the IRS.

Scoring Philanthropic Freedom

A new report from the Hudson Institute's Center for Global Prosperity analyzes the way 13 nations treat civic organizations and individual giving.

Congressional Tax Reform Working Group Report is Released

The Joint Committee on Taxation (JCT) released a report this week addressing the findings of 11 House Ways and Means Committee tax reform working groups.

Open Letter from Economists on the Charitable Deduction

This letter on the value of the charitable deduction was signed by 229 economists including Nobel Laureate Edward Prescott, former CBO director Rudy Penner, former Council of Economic Advisers chair (President George W. Bush) and Harvard professor N. Gregory Mankiw, and George Mason University professor Tyler Cowen.

Interview with Leroy Hood

America’s most productive biologist discusses philanthropy’s role in science. Read the full interview here.

New Book on Transparency in Philanthropy

Recent calls for more transparency in private philanthropy have increased the need for philanthropic organizations to carefully plan and think about what information they will release to the public and how they will do it. To help organizations answer these questions, The Philanthropy Roundtable has published a new guidebook “Transparency in Philanthropy” by John Tyler.

ACR Submits Letter to Ways & Means Charitable/Exempt Organizations Working Group

The Alliance for Charitable Reform (ACR) submitted a letter for public record this week to the House Ways and Means Charitable/Exempt Organizations Working Group, focusing on issues important to the philanthropic community.

In Defense of Private Giving

This collection of brisk, short texts on philanthropic freedom outlines the vital role private giving has always played in improving America, and why it is important to defend philanthropy's continued value to the nation.

What the White House Doesn’t Understand about the Charitable Deduction

The administration’s push for the 28 percent cap on the charitable deduction raises serious questions about its understanding of philanthropy’s value to American society notes Howard Husock in his “Forbes” column.

How Public Is Private Philanthropy?

Should private funds be treated as “public money”? The unique strength of American philanthropy is found in our freedom to identify a societal need and dedicate personal time, treasure, and talent to address it. Today, a new set of challenges confronts American philanthropy as activists, legislators, and policymakers are claiming governmental authority to regulate the activities of philanthropists. This comprehensive legal analysis is a second edition to its original publication in 2009.

Why Charitable Giving Is Important

The Philanthropy Roundtable’s Alliance for Charitable Reform caught up with Dave Wills, Brent Christopher, and John Ashmen following their testimonies before the House Ways and Means Committee hearing on charitable giving incentives. Check out the video from their interviews here.

Charitable Giving Coalition Testifies Before Congress

Dave Wills, president of the National Christian Foundation, testified before the House Ways and Means Committee on behalf of the Alliance for Charitable Reform. The committee held the hearing to discuss charitable giving incentives as it moves toward possible tax reform. Check out a summary of the hearing here.

A Boundary to Keep

The purpose of the charitable deduction transcends tax policy asserts Alexander Reid. It should be thought of as a form of tax immunity that protects civil society from the government. In this essay published in ‘The Exempt Organization Tax Review’, Reid looks at the history of the charitable deduction and the boundaries needed to protect civil society.

The Rising Threat to the Charitable Deduction

Howard Husock discusses recent threats to the charitable deduction and warns against viewing it as “just one more ‘tax expenditure.’”

A Free Society and a Good Society—We Can Have Both

When privately funded institutions are free to flourish and compete with government, citizens reap the benefits. In this selection from his book “Reclaiming the American Dream” Richard Cornuelle discusses the critical role of private foundations and individual givers in taking action for the public good.

Beware the Concept of “Tax Expenditures”

A cautionary about using the slippery term “tax expenditures” from the book “To Empower People” by Peter Berger and Richard John Neuhaus.

Limiting the Charitable Deduction Hurts the Poor

In a recent essay for the Hoover Institution’s Defining Ideas, Richard Epstein looks at the broader impact of limiting the charitable deduction.

Preserving National Values Through the Charitable Deduction

Yale professor of economics and finance Robert J. Shiller defends the charitable deduction in his recent column for the New York Times.

Philanthropy’s 3 Percent Solution

Adam Meyerson looks at the American tradition of philanthropy, and considers ways a national increase in charitable giving can continue to further strengthen our free society.