In this article, Marsh outlines the differences between private foundations and public charities (including community foundations) and the starkly different manner in which the Internal Revenue Service addresses them. She argues that the private/public distinction, a more or less accurate proxy...

In the course of the nineteenth century charity and philanthropy played an important role in Ireland but, with the exception of a number of studies of specific institutions or issues, we currently know rather little about the scope and extent of such voluntary activity for the relief of the...

Various states have proposed or enacted laws designed to circumvent the new $10,000 federal limit on state and local tax deductions. The new laws generally contemplate that taxpayers will substitute their tax payments with charitable contributions to state-controlled funds. This Article explores...