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Atlanta Daily World: Major charity distances itself from donations to controversial groups
Fidelity and Schwab Ban Gifts From Donor-Advised Funds to NRA-Affiliated Charities
‘Hate Groups’ Received Millions From 351 Charities and Foundations, Chronicle Review Finds
Opinion: How Philanthropy…
Amalgamated Foundation 'Hate is Not Charitable' Campaign: Sign-On Campaign for Foundations and Organizations to Pledge to End Hate Funding
Anti-Defamation League and Charles Koch Institute Report: Communities Overcoming Extremism — the After Charlottesville Project
Horizon Forum: What Do the…
Why should corporate philanthropy and corporate social responsibility staff be concerned about this issue?
Many corporations are taking steps to ensure that they are not funding hate and extremism through their corporate foundations, direct contributions, or employee giving programs. The reasons…
As many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress, led by Republican majorities in both chambers and the incoming Trump Administration, will prioritize passage of tax legislation. This page analyzes key provisions from the TCJA…
On June 29, 2023, the U.S. Supreme Court issued its ruling on two cases involving the use of race-conscious admissions practices by colleges and universities: Students for Fair Admissions (SFFA) v. Harvard and SFFA v. University of North Carolina (UNC).
The majority opinion held that the…
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
Congress’s power to conduct inquiries, including information requests, the issuance of subpoenas, and public hearings has long been recognized by the courts as part of Congress’s power to…