Editors’ Note: Eric John Abrahamson continues HistPhil‘s forum marking the 50th anniversary of the Tax Reform Act of 1969. In 1969, Texas Rep. Wright Patman and other members of Congress believed that a significant number of donors who created private foundations had little interest in philanthropy. Faced with high estate tax rates that would force … Continue reading
Editors’ Note: Karen Ferguson adds her perspective to HistPhil‘s forum on the Tax Reform Act (TRA) of 1969. The controversy surrounding the campaign to decentralize the New York City school system in 1968, and especially the pilot project in Brooklyn’s Ocean Hill-Brownsville neighborhood, helped fuel Congressional opposition to philanthropic activism that saw expression in the … Continue reading
Editors’ Note: Ellen Aprill continues HistPhil‘s forum marking the 50th anniversary of the Tax Reform Act of 1969 with a post on the constitutionality of private foundation excise taxes. This post is adapted from an article that will be published in the spring issue of Pittsburgh Tax Review, based on papers presented to a symposium … Continue reading
Editors’ Note: Lila Corwin Berman continues HistPhil’s (slightly dilatory) forum marking the 50th anniversary of the Tax Reform Act of 1969 with a contribution explaining how the Act paved the way for the spectacular rise of donor-advised funds. Throughout the 1950s and 1960s, Congress worried about the unchecked private power that philanthropic entities could hold … Continue reading
Editors’ Note: 2019 marked the 50th anniversary of the Tax Reform Act of 1969 (TRA), the most significant package of legislative reforms directed at the philanthropic sector in recent memory. We missed the actual semi-centennial, but there’s no reason to think that philanthropic reform will be any less important a topic to consider in 2020 … Continue reading
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