Charity Reform Initiative

Latest Work

Donor-Advised Fund Numbers Still Obscure Who’s Giving and How Much

Publishers of donor-advised fund data are including hundreds of thousands of workplace giving accounts in their averages. That skews the picture.

A Big Year for the Charity Reform Movement

Our 2022 findings, publications, conversations, and political prospects made it clearer than ever that we need meaningful charity reform – and that a strong majority agrees.

We should be skeptical of billionaires who pledge to share their wealth

Billionaires may claim huge tax deductions for moving money into foundations or donor-advised funds with little to no guarantee that money will ever make it to working charities.

‘Tis Always the Season for Billionaire Philanthropy

Americans are their most charitable at year’s end. But even on Giving Tuesday, billionaire donors crowd out the impact of small-dollar gifts.

Do the Forbes Philanthropy Scores Give Foundation Donors Too Much Credit?

The giving estimates behind the scores include some outlays from private foundations that shouldn’t actually count as charitable giving.

The Rise of the Monster DAFs

Rising like monsters from the deep, donor-advised funds (DAFs) have finally caught up with foundations as the wealthy donor’s charitable warehousing vehicle of choice — and are poised to eclipse them.

Reining in Philanthropic Megadonors: What the Data Tell Us Is Needed

While megadonor gifts are celebrated, the growing dominance of large donors speaks to an erosion of democratic values. This must be addressed now.

Report: Gilded Giving 2022

Our nation’s charitable system is in danger of becoming a taxpayer-subsidized platform of private power for the ultra-wealthy.

Giving USA 2022: Charity Sector Stable but Increasingly Top-Heavy

Giving USA 2022 is the gold-standard report on charitable giving in the United States. But this year’s story glosses over two important pieces of long-term context: what has happened to the giving capacity of typical Americans, and where much of the charitable giving has actually gone.

New Ipsos Poll Shows Broad Support for Bold Charity Reform

Concerns about warehousing charity dollars and tax subsidies for wealthy donors and perpetual foundations transcend partisan divide.

Visualize This: Donor-Advised Funds As Largest Recipients of Charitable Gifts

Watch this stunning time lapse illustration of the rise of donor-advised funds (DAFs) as the largest recipients of charitable gifts.

New Data Tells Us Where Donor-Advised Fund Dollars Go—And Don’t Go

A new research database reveals that many donor-advised fund donations take years to make it to the coffers of operating nonprofits.

How Russian Oligarchs Funnel Money to U.S. Charities

But it is not just Russian oligarchs that have been increasingly abusing charity for financial or political gain; U.S. oligarchs do it too.