The Catholic University of America

CUA Law Professor Roger Colinvaux's article, "Fixing Philanthropy: A Vision for Charitable Giving and Reform" was published in Tax Notes, Vol. 162, No. 9, p. 1007, 2019.
 

Fixing Philanthropy: A Vision for Charitable Giving and Reform

Tax Notes, Vol. 162, No. 9, p. 1007, 2019

Abstract

The article explains how Congress can advance the goals and values of philanthropy and address the crisis of the charitable sector with a number of legislative initiatives. These include expansion of the charitable giving incentive, reform of in-kind contributions, getting more money to working charities with a payout rule for donor advised funds (DAFs), and changing standards for private foundation transfers to DAFs. Congress can also improve the worthiness of the charitable sector by maintaining the separation of politics and charity, supporting oversight (including by mandatory e-filing of returns), and by revisiting some of the rushed through ideas of recent tax legislation (the TCJA). 

Click here to read the full article.

Roger Colinvaux  

Professor Roger Colinvaux's
Areas of Expertise

Tax-Exempt Organizations

Charitable Deduction

Political Activities of Nonprofits

For additional information about our professors' areas of speciality, see Professor Colinvaux's faculty page.