It’s hard to protect donor intent at a foundation after the death of the original donor, making perpetual foundations nearly doomed to mission drift.
A new phenomenon of “rage giving” has emerged in recent years. You’ll want to be ready in case your nonprofit is next.
Using one guiding principle, here are two proposed reforms to improve the permissions, restrictions, and tax advantages around 501(c)4s.
The short of it: in his new book’s ambitious thinking about the “full scale of human history,” William MacAskill undervalues the past—by definition, but more than needed—and elides in practice what that thinking could perhaps offer those of a different ideological worldview.
Worried about shrinking foundation endowments? That’s going to happen during a recession, but that doesn’t mean you should pull back.