Roots of Philanthropy in the United States

1787: Federalist #10 , James Madison

1789-91: U.S. Constitution : 1 st Amendment, Freedom of Assembly and Speech

1817: Dartmouth College Case

1835: Alexis de Tocqueville, Democracy in America

1848: Girard College Case

1861: U.S. Sanitary Commission

1867: First modern foundation established, Peabody Foundation

1889: Andrew Carnegie publishes Wealth and Jane Addams establishes Hull House

1907: Russell Sage Foundation established

1913: Modern Community Chest movement begins in Cleveland

• Exempt Organizations Established in Rev. Act

• Income Tax started with 16 th Amendment

1935: Social Security Act: Corporations can deduct charitable contributions up to 5%

1952: Cox Committee

1953: Barlow vs. A.P. Smith

1954: Brown vs. The Board of Education

1960: $10.92 billion estimated total giving for the year

1969: Tax Reform Act: Punitive provisions on foundations

1975: Commission on Private Philanthropy and Public Needs

1980: Independent Sector Established

Created by Dr. Dwight F. Burlingame

Center on Philanthropy at Indiana University