Download or read book How Public is Private Philanthropy Separating Reality from Myth written by Evelyn Brody and published by The Philanthropy Roundtable. This book was released on 2012-06-18 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, some public officials and advocacy groups have urged that private philanthropies be subject to more uniform standards and stricter government regulation ranging from board composition to grant distribution to philanthropies' charitable purposes. A major justification cited by advocates of these proposals is the claim that the charitable tax exemption and deduction are government subsidies, and thus philanthropic funds are "public money" and should be publicly controlled. Some advocates also claim that philanthropic assets are public money because philanthropies operate under state charters and are subject to state oversight. In the second edition of this monograph, legal scholars Evelyn Brody and John Tyler evaluate the legal basis of the "public money" claim. They conclude that it is not well founded in legal authority. State oversight of philanthropies is not based on an assertion that philanthropies are subject to state direction or that their assets belong to the public, they write. Similarly, the fact that philanthropies have state charters does not make them state agencies or subject them to the constraints that apply to public bodies. Finally, the philanthropies and their donors receive their federal tax benefits in return for the obligation to pursue public rather than private purposes and to comply with the laws designed to ensure the pursuit of such purposes. There is no evidence, Brody and Tyler find, that these benefits were meant to give government other types of control over philanthropies.

Download or read book Private Foundations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2004-03-01 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activities. There are more than 50,000–and growing–private foundations in the United States holding assets worth more than $230 billion. Private foundations are subject to a unique and complex set of (mostly tax) regulations that govern everything from how much money they give away to their investment policies and procedures. This much needed, annually updated manual explicates a wide range of tax rules and regulations for these foundations and prepares them for the increasing scrutiny of the IRS. Co-authored by a lawyer and tax accountant, the revised and expanded second edition of this highly respected guide includes practical tax compliance suggestions and in-depth legal explanations, line-by-line instructions, sample-filled IRS forms, and complete citations.

Download or read book Private Charity and Public Inquiry written by Eleanor L. Brilliant and published by Indiana University Press. This book was released on 2001-01-22 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private Charity and Public Inquiry A History of the Filer and Peterson Commissions Eleanor L. Brilliant The story of two commissions that had a major impact on philanthropic activity and public policy. In the midst of the tumultuous 1960s, the United States Congress turned its attention to issues of tax policy and philanthropy, with special focus on abuses and responsibilities of philanthropic foundations. During the period marked by passage of the Tax Reform Act of 1969, John D. Rockefeller 3rd was one of the staunchest defenders of philanthropy in public and in behind-the-scenes lobbying in Washington. This book is a history of two major commissions initiated by Rockefeller: The Commission on Foundations and Private Philanthropy (1969-1970), dubbed "The Peterson Commission" after its chairman, Peter G. Peterson; and The Commission on Private Philanthropy and Public Needs (1973-1977), headed by John H. Filer, and known as "The Filer Commission." Brilliant analyzes the significance of the two commissions with regard to philanthropy and public policy, and in light of the value that Americans place on voluntary associations. Using original documents of the two commissions, archival material, and extensive interviews with key informants, Brilliant shows how powerful individuals and groups influence tax policy in the United States. Her analysis provides new insights into the two sides of philanthropy doing good and getting rewarded for it through tax benefits. Eleanor L. Brilliant, Professor of Social Work at Rutgers University, teaches courses on social policy, management, organization theory, and women's issues. She is on the Graduate Faculty of Rutgers University and is a member of the Women's Studies Faculty. She is currently Vice President for Administration/Secretary of ARNOVA. Among her major publications are The United Way: Dilemmas of Organized Charity and The Urban Development Corporation: Private Interests and Public Authority. She is completing a national study of women's funds and the Women's Funding Network. Philanthropic Studies -- Dwight F. Burlingame and David C. Hammack, editors Contents Preface Note on Archival Sources Introduction Point and Counterpoint: Charities, New Committees, and Tax Policy Leading to Reform: Patman, Treasury, and Congress The Gathering Storm In Whose Interest? Law and Regulation The Peterson Commission: A Summation After the TRA: Emergence of a New Commission The Filer Commission in Action Filer Commission Follow Up: Missed Opportunities and Emergent New Groups Lessons from the Past and Issues for the Future

Download or read book Utilities Code Sections 1 001 to 58 written by Texas and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Humanizing the Greater City s Charity written by Public welfare committee, New York and published by . This book was released on 1917 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Just Giving written by Rob Reich and published by Princeton University Press. This book was released on 2020-05-05 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.

Download or read book Private Foundations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2016-08-24 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The must-have tax law reference for private foundations, updated for 2016 Private Foundations provides an authoritative reference and extensive analysis of tax law and compliance in the private foundations arena, with a wealth of practical tools to streamline applications, filing, and reporting. This 2016 Cumulative Supplement captures the latest regulatory developments for easy reference, with coverage of tax-exempt status, mandatory distribution, annual reporting to the IRS, winding up a foundation's affairs, and much more. Comprehensive line-by-line instructions are included for a variety of exemption applications and tax forms, and easy-to-use checklists highlight areas of critical concern to help you avoid oversights. Sample documents are provided to guide the composition of organizational bylaws and letters of application, and completed IRS forms provide practical reference for side-by-side comparison. With comprehensive, up-to-date coverage of the private foundations space alongside helpful tools and visual reference, this book is a resource every foundation needs. Written by two of the nation's leading authorities on private foundations, this supplement provides essential guidance you can trust. Clear, concise instructions focused on real-world use makes this reference a critical companion for those tasked with the responsibility of maintaining a foundation's tax-exempt status. Learn the latest guidelines for compliance, reporting, and eligibility Access the latest regulatory changes quickly and easily Organize reporting and applications with checklists and sample forms Find valuable tools and reference for all aspects of private foundation compliance Increasing IRS scrutiny makes compliance a more critical issue than ever before. An organization's tax-exempt status is generally vital to its continued operation, and a single oversight can put the future in jeopardy. Private Foundations provides detailed instructions, examples, and much-needed answers on all aspects of private foundation tax law and compliance.

Download or read book The Life You Can Save written by Peter Singer and published by Random House Trade Paperbacks. This book was released on 2010 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that for the first time in history we're in a position to end extreme poverty throughout the world, both because of our unprecedented wealth and advances in technology, therefore we can no longer consider ourselves good people unless we give more to the poor. Reprint.

Download or read book Giving in America written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1975 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the Commission on Private Philanthropy and Public Needs. The Commission on Private Philanthropy and Public Needs was established in November, 1973, as a privately initiated, privately funded citizens' panel with two broad objectives : To study the role of both philanthropic giving in the and that area through which giving is principally channeled, the voluntary, third sector of American society. To make recommendations to the voluntary sector, to Congress and to the American public at large concerning ways in which the sector and the practice of private giving can be strengthened and made more effective.

Download or read book Research Papers Philanthropic fields of interest pt 1 Areas of activity pt 2 Additional perspectives written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book With Us Always written by Donald T. Critchlow and published by Rowman & Littlefield Publishers. This book was released on 1998-04-02 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important book provides a crucial examination of past attempts, both in this country and abroad, to balance the efforts of private charity and public welfare.

Download or read book Philanthropic fields of interest pt 1 Areas of activity pt 2 Additional perspectives written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research Papers Philanthropic fields of interest pt 1 Areas of activity pt 2 Additional perspectives written by and published by . This book was released on 1977 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Private Foundations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2010-10-04 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, this new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Download or read book American Charities a Study in Philanthropy and Economics written by Amos Griswold Warner and published by . This book was released on 1894 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Appropriations to Private Charities in New York City July 1899 written by State Charities Aid Association (N.Y.) and published by . This book was released on 1899 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research Papers Special behavioral studies foundations and corporations written by and published by . This book was released on 1977 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: