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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…
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…
November 13, 2023
How The IRS Discourages Boomer Charity
Americans like to call ourselves the most generous nation on earth — but charitable giving is on the decline. In 2022, it fell 3.4% (10.5% when adjusted for inflation) to fall…