The Philanthropic Enterprise

Lenore Ealy writes on crony philanthropy at Law & Liberty

By Lenore Ealy

Writing at Law and Liberty, Lenore Ealy discusses the problems of crony philanthropy.

A Radical Reform for Nonprofit Tax Exemption: A Thought Experiment

By William C. Dennis

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?

By Robert E. Atkinson, Jr.

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.

The Good, the Bad, and the Charitable

By Adam G. Martin

Robert Atkinson and William Dennis both critique the philanthropic tax exemption in the United States in a manner reminiscent of Augustine’s early pleas for chastity: “IRS, grant me taxation, but not yet.”

Tocqueville or Austerity? Health Care and the Social Compact

By John T. Thomas

Aboard the Arbella in 1630, John Winthrop composed “A Modell of Christian Charity,” outlining a social compact by which the Puritan settlers in the New World might “be all knit more nearly together in the Bond of brotherly affection.”

Second Thoughts on Tax Treatment of American Philanthropy

By John E. Murray

The essays by William Dennis and Robert Atkinson suggest possible reforms of the tax treatment of American philanthropy.

Taxation as a One-Way Transfer: A Note on the Conceptual Confusion in Kenneth Boulding

By Steven D. Ealy

The three papers contained in this volume reflect some of the diversity and breadth of Kenneth Boulding’s interests and writings.

Good to see real debate emerging

By Lenore Ealy

It was good to read Scott Walter’s recent coverage of the ACR meeting at Philanthropy Daily: Moderator Sandra Swirski of ACR reiterated the need for the audience to help move Congress from the view of the charitable tax deduction as a “subsidy” of good works by the government to the tax-base theory advocated by Woolf: “If you give it away, it’s simply not income.”

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