Leaders in philanthropy from diverse backgrounds—including legal scholars, 经济学家, political scientists, historians and foundation and nonprofit leaders—convened at 电子游戏软件 Law School for a historic meeting to assess whether the current rules governing philanthropy adequately support the public good.
Philanthropy is the backbone of American society. Unlike many other countries that finance education, 卫生保健, scientific research, 艺术, and social safety nets primarily through government spending financed by tax revenues, the United States supports these important activities largely through private donations subsidized by tax benefits. This public-private partnership has resulted in many positive features of our civic landscape, including broad participation in charitable giving and unparalleled diversity in the charitable sector. 同时, this system of funding is vulnerable to causing grave problems if the rules granting the tax benefit do not adequately ensure charitable dollars being put to charitable use.
The last time Congress addressed this issue in a comprehensive way was 45 years ago when it enacted the Tax Reform Act of 1969. This legislation overhauled the rules governing philanthropy and played a significant role in shaping the current structure and activities of the charitable sector. 然而, a lot has changed in 45 years, and the problems of 1969 have been replaced with the problems of 2014, causing many to wonder whether the time has come for Congress to revisit the rules governing the charitable sector with the goal of creating a closer alignment with the public good.
For more information about becoming a co-sponsor, please contact Professor of Law and Forum Convenor 麦道夫雷.
Thursday, September 18th | |
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5:00 PM | Keynote Address: American Philanthropy in the 21st Century: Challenges and Possibilities 斯坦利·卡茨, Princeton University 5:00 PM - 6:00 PM |
6:00 PM | Public Reception and Private Dinner to Follow Convention on Promoting Meaningful Reform in Philanthropy 6:00 PM |
Friday, September 19th | |
8:00 AM |
Convention on Promoting Meaningful Reform in Philanthropy 8:00 AM - 8:30 AM |
8:30 AM | Welcome and Philanthropy by the Numbers 布莱恩·加勒, Georgetown University Law Center 8:30 AM - 8:59 AM |
8:59 AM | What Makes an Organization "Charitable" and Should All Charities Be Treated the Same? Miranda Fleischer, University of San Diego School of Law 8:59 AM - 10:00 AM |
10:00 AM |
Convention on Promoting Meaningful Reform in Philanthropy 10:00 AM - 10:15 AM |
10:15 AM | Reconsidering the Distinction Between Private Foundations and Public Charities 伊芙琳·布罗迪, Chicago-Kent College of Law 10:15 AM - 11:15 AM |
11:15 AM |
Daniel Halperin, Harvard Law School 11:15 AM - 12:15 PM |
12:15 PM |
Convention on Promoting Meaningful Reform in Philanthropy 12:15 PM - 1:30 PM |
1:30 PM | Donor Advised Funds and Payouts 艾伦·康托尔, 艾伦·康托尔 Consulting 1:30 PM - 2:30 PM |
2:30 PM |
Convention on Promoting Meaningful Reform in Philanthropy 下午2:30至3:00 |
3:00 PM | Payout, Perpetuities, and Private Foundations 保罗·布雷斯特, Stanford Law School 3:00 PM - 4:00 PM |
4:00 PM | Other Topics and Where Do We Go From Here? 麦道夫雷, 电子游戏软件 Law School 4:00 PM - 5:00 PM |