Conversations on Philanthropy is an annual publication of The Philanthropic Enterprise. Seeking to ignite reflection and discussion on the role of beneficence in the social order, Conversations features academic papers, essays, and reviews by scholars, philanthropists, and social entrepreneurs. Read more at www.conversationsonphilanthropy.org
Midwestern Liberal: A Smithian “Reclaiming of the American Dream”
Introduction At my first Philanthropic Enterprise colloquium in 2004, we explored the work of economist Kenneth Boulding.Consequentialism and Philanthropy: The Legacy of a Revolutionary
Insofar as civility—the virtue of the citizen—requires disinterested interest in what is right not for the direct benefit of the individual but for the country, the generosity of philanthropy achieves significance far beyond that of charity.Richard Cornuelle’s Quest for Community: Reflections on “De-nationalizing Community”
Introduction For a man whose obituaries almost universally and exclusively affixed to him the label “libertarian,” it may be surprising to hear that Richard Cornuelle described himself, in his presentation to the Philanthropy Roundtable entitled “De-Nationalizing Community,” as a “closet communitarian for most of my life.”Government Versus Community: Reflections on Cornuelle’s “De-nationalizing Community”
In Reclaiming the American Dream (1993 [1965]), the work that first brought him to national attention, Richard Cornuelle introduced the term independent sector into the lexicon.A Radical Reform for Nonprofit Tax Exemption: A Thought Experiment
What is needed is a new consideration of the effect of tax exemption on the status of American philanthropy.Philanthropy and the Federal Income Tax: Should our Republic Subsidize Tocqueville’s Democracy?
The U.S. Internal Revenue Code’s charitable exemption and deduction clearly treat philanthropy favorably; the question for tax theory has always been why, and how well.