Written by David B. Boodt



The Commission on Private Philanthropy and Public Needs – generally referred to as the “Filer Commission” after its chair John H. Filer - started in November 1973 and disbanded two years later (Anheier,...

Written by Angela White, Ph.D.



The Tax Reform Act of 1969 (TRA69) was a significant federal tax overhaul for nonprofit organizations.  The parts of TRA69 that relate to nonprofits sprang from a desire to hold them accountable for...

Written by Manal Issa



Sector failure refers to the “three-failure” theories: market failure, government failure and voluntary failure. It addresses the...