non-profits

The Tax Cuts and Jobs Act (TCJA) significantly changed the nature of the tax deduction for charitable donations. But will it transform giving itself and...

Last week, the often-provocative Victor Fleischer rocked the higher education world with a New York Times op-ed that accused universities of hoarding their often-enormous endowments instead of spending the funds on student aid. Vic, a tax law professor at the University of San Diego, suggested that

Don’t get distracted by the political theater over lost IRS emails. There is little new about headline-seeking politicians berating IRS Commissioner John Koskinen. Like most of what happens in Congress these days, these second-rate star chambers do little more than create cable TV sound bites and

The Obama Administration is trying to untangle the controversy over the growing role of 501(c)(4) social welfare organizations in politics by creating a new category...