Trump Donated His Salary to HHS. Is that Kosher?
Current Events and Philanthropy / Philanthropy in the News

Trump Donated His Salary to HHS. Is that Kosher?

Editors’ Note: Ellen P. Aprill comments on how President Trump’s recent decision to donate his salary to the Department of Health and Human Services fits into her latest research project on the boundaries between private charitable donations and public funds. On March 3, President Trump’s Press Secretary, Stephanie Grisham, announced on Twitter that, consistent with … Continue reading

Penalty or Tax: Reconsidering the Constitutionality of the Private Foundation Excise Taxes
Tax Reform Act of 1969 forum

Penalty or Tax: Reconsidering the Constitutionality of the Private Foundation Excise Taxes

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

Aprill on LIBERAL SUPPRESSION: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context
New Works in the Field

Aprill on LIBERAL SUPPRESSION: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context

Editors’ Note: Ellen P. Aprill reviews Philip Hamburger’s Liberal Suppression: Section 501(c)(3) and the Taxation of Speech. Hamburger introduced his book’s central arguments in a previous HistPhil post and replies to Aprill’s review in the comments below. Philip Hamburger’s Liberal Suppression: Section 501(c)(3) and the Taxation of Speech opposes on constitutional grounds the limitation on lobbying and … Continue reading