Reconsidering Charitable Tax Exemption: A Modest Proposal for the “Nonprofit 1000” (Spring 2020)

“In looking at any kind of policy—public policy (policy made by public officials), organizational policy, or even personal policy—the relationship between the policy and its target may change,” begins this persuasive disquisition on why it may well be past time to reexamine the Revenue Acts of 1913 and 1917.

by John Tropman and James A. Blackburn