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Research Archive

March 31, 2025

Tom Cotton Should Go Further: An Endowment Tax Should Not Exclude Big Foundations

Pressure in Congress is rapidly growing to respond to the Left-leaning tilt of universities by increasing the excise tax on their endowments. There’s no doubt that for legislators concerned about both the quality of education and looking for a way to raise revenue without increasing tax rates, endowments such as Harvard’s $50 billion or Yale’s $40 billion…

December 17, 2024

Make America Smart Again: The Jeopardy Test for Graduation

President-elect Donald Trump has signaled his intention to try to abolish the Education Department, long considered wasteful in a nation where public education is provided locally. If he were to succeed — a long shot, to be sure — state and local education overseers would have to step up to ensure quality education. On this front, the news is not promising….

November 15, 2024

JD Vance is Right: Reduce the Power of Big Foundations to Help Charity

In his 2021 campaign for Senate, JD Vance, now vice-president-elect, minced no words in expressing his disdain for two of America’s largest private, philanthropic institutions: the Ford Foundation and the Gates Foundations.   Both are, he said, “fundamentally cancers on American society but they pretend to be charities, so they benefit from preferential tax treatment.” Their endowments, he continued,…

November 10, 2024

The Risks of Nonprofit Local Journalism

The decision of Washington Post owner/Amazon founder Jeff Bezos not to allow the paper’s editorial board to endorse a presidential candidate has stirred disappointment cum outrage among the paper’s readers — some 250,000 have gone so far as to cancel their subscriptions. Bezos, with the deepest of pockets, was once viewed as the Post’s savior — now he’s the devil in…

September 20, 2024

How Public Housing Fueled Boston’s Busing Riots

This month marks the 50th anniversary of the North’s worst episode of school desegregation–related racial violence: Boston’s busing riots. Mobs hurled rocks at buses filled with black students newly assigned to South Boston High School, set on the “heights” of that largely white neighborhood. At the time, and in retrospect, the violence was blamed on…

August 30, 2024

When It Comes to Declining Donations, There’s More to the Story

To the Editor: New research showing a sharp decline in giving in 2018 — the year after passage of the 2017 Tax Cuts and Jobs Act — must be tempered by a consideration of the extent of nonitemized giving, which is often difficult to capture. Rasheeda Childress’s article “Donors Likely Giving $16 Billion Less Each…

August 6, 2024

Trump’s Tax Law Diminished Incentives for Charitable Giving, But We Can Fix It

Debate over the potential renewal of the so-called Trump tax cuts of 2017 will be building as their expiration approaches next year. The focus will likely be on corporate and personal tax rates. But there’s a less-appreciated but consequential side effect of the Tax Cuts and Jobs Act: its impact on charitable giving. Simply put,…

April 30, 2024

I’m a Conservative But Defunding NPR Is a Mistake. What Should Happen Instead Might Be Surprising

The liberal political and cultural bias of National Public Radio has moved center-stage, thanks to the Free Press essay by Uri Berliner, the former NPR editor who resigned earlier this month. In his essay he correctly observed that NPR news both caters to and reflect “the distilled worldview of a very small segment of the US…

April 21, 2024

The Real Bias at NPR: Story Selection

Concern about media bias — specifically politically liberal bias — has moved center stage thanks to the cri de coeur by National Public Radio’s Uri Berliner in the Free Press. The network’s business editor, who resigned in the aftermath of his speaking truth to power, wrote that “politics intruded” on a wide variety of coverage, from Covid to “Russiagate,”…

April 3, 2024

The Fearless Fund, DEI, and Attacks on Philanthropic Freedom

Anyone who believes foundations have the right to decide who and what they fund should be concerned about the lawsuit brought against the Fearless Fund, and its associated foundation, over a grant contest exclusively for Black women. That includes those of us who don’t support race-specific policies and programs. The organization behind the litigation currently winding its way…