NonProfit Quarterly

JULY 26, 2023

We have largely presumed that higher education is an inherent public good, most clearly marked by its tax-exempt status. Because higher education institutions provide the public good of education to surrounding communities, their property holdings are exempt from taxation in all 50 states.

Education 78

Education Education Universities Public and Nonprofit Management 78

NonProfit Quarterly

DECEMBER 14, 2022

There are many reasons, including public policies—both on the expenditure side (that is, government support for education, childcare, healthcare, and so on) and on the revenue side (that is, how progressive or regressive taxes are). This rule was based on a 1682 British common law case.

Law 124

Law Taxation Governance Public Policy 124

NonProfit Quarterly

JANUARY 4, 2024

These new laws channeled philanthropic assets into municipal bonds and community development loan funds, which stabilized local municipalities. We witnessed huge shifts to public education with dramatic differences in per-pupil spending, because resources were no longer allocated by zip code.

Public and Social Policy 102

Public and Social Policy Nonprofit governance and management Public and Nonprofit Management Taxation 102

NonProfit Quarterly

NOVEMBER 29, 2022

As Harvard economist David Deming has pointed out , “A generation ago, there was a system that helped you not take on the risk yourself to pay for college education, but society took on the risk for you by making tuition cheap…We’ve shifted the risk from society directly to the student.” None of those policy changes made it into law.

Public and Social Policy 93

Public and Social Policy Governance Poverty Healthcare 93

NonProfit Quarterly

MAY 2, 2023

Between 2010 and 2019, 138 SIBs accounting for $441 million in capital have been issued globally, ranging in causes from workforce development to education and medical services (Hulse, Atun, and McPake 2021). The Global Social Enterprise Lawmaking Phenomenon: State Initiatives on Purpose, Capital, and Taxation.” 2016; Grabowski et al.

Public and Social Policy 75

Public and Social Policy Non-Profits Finance Nonprofit governance and management 75

iMarketSmart

APRIL 11, 2022

Of course, fundraisers should also educate themselves.)[19]. Journal of Intellectual Property Law, 13 , 179-204. Rutgers Journal of Law & Public Policy, 14, 169-195. [4] Visual planned giving in color: An introduction to the law & taxation of charitable gift planning. UC Davis Law Review, 53 , 2397-2431.

Law 52

Law Fundraising Fundraising Public and Nonprofit Management 52