Author: Eleanor L. Brilliant
Publisher: Indiana University Press
ISBN: 9780253109095
Category : History
Languages : en
Pages : 310
Book Description
Private Charity and Public Inquiry A History of the Filer and Peterson Commissions Eleanor L. Brilliant The story of two commissions that had a major impact on philanthropic activity and public policy. In the midst of the tumultuous 1960s, the United States Congress turned its attention to issues of tax policy and philanthropy, with special focus on abuses and responsibilities of philanthropic foundations. During the period marked by passage of the Tax Reform Act of 1969, John D. Rockefeller 3rd was one of the staunchest defenders of philanthropy in public and in behind-the-scenes lobbying in Washington. This book is a history of two major commissions initiated by Rockefeller: The Commission on Foundations and Private Philanthropy (1969-1970), dubbed "The Peterson Commission" after its chairman, Peter G. Peterson; and The Commission on Private Philanthropy and Public Needs (1973-1977), headed by John H. Filer, and known as "The Filer Commission." Brilliant analyzes the significance of the two commissions with regard to philanthropy and public policy, and in light of the value that Americans place on voluntary associations. Using original documents of the two commissions, archival material, and extensive interviews with key informants, Brilliant shows how powerful individuals and groups influence tax policy in the United States. Her analysis provides new insights into the two sides of philanthropy doing good and getting rewarded for it through tax benefits. Eleanor L. Brilliant, Professor of Social Work at Rutgers University, teaches courses on social policy, management, organization theory, and women's issues. She is on the Graduate Faculty of Rutgers University and is a member of the Women's Studies Faculty. She is currently Vice President for Administration/Secretary of ARNOVA. Among her major publications are The United Way: Dilemmas of Organized Charity and The Urban Development Corporation: Private Interests and Public Authority. She is completing a national study of women's funds and the Women's Funding Network. Philanthropic Studies -- Dwight F. Burlingame and David C. Hammack, editors Contents Preface Note on Archival Sources Introduction Point and Counterpoint: Charities, New Committees, and Tax Policy Leading to Reform: Patman, Treasury, and Congress The Gathering Storm In Whose Interest? Law and Regulation The Peterson Commission: A Summation After the TRA: Emergence of a New Commission The Filer Commission in Action Filer Commission Follow Up: Missed Opportunities and Emergent New Groups Lessons from the Past and Issues for the Future
Private Charity and Public Inquiry
Author: Eleanor L. Brilliant
Publisher: Indiana University Press
ISBN: 9780253109095
Category : History
Languages : en
Pages : 310
Book Description
Private Charity and Public Inquiry A History of the Filer and Peterson Commissions Eleanor L. Brilliant The story of two commissions that had a major impact on philanthropic activity and public policy. In the midst of the tumultuous 1960s, the United States Congress turned its attention to issues of tax policy and philanthropy, with special focus on abuses and responsibilities of philanthropic foundations. During the period marked by passage of the Tax Reform Act of 1969, John D. Rockefeller 3rd was one of the staunchest defenders of philanthropy in public and in behind-the-scenes lobbying in Washington. This book is a history of two major commissions initiated by Rockefeller: The Commission on Foundations and Private Philanthropy (1969-1970), dubbed "The Peterson Commission" after its chairman, Peter G. Peterson; and The Commission on Private Philanthropy and Public Needs (1973-1977), headed by John H. Filer, and known as "The Filer Commission." Brilliant analyzes the significance of the two commissions with regard to philanthropy and public policy, and in light of the value that Americans place on voluntary associations. Using original documents of the two commissions, archival material, and extensive interviews with key informants, Brilliant shows how powerful individuals and groups influence tax policy in the United States. Her analysis provides new insights into the two sides of philanthropy doing good and getting rewarded for it through tax benefits. Eleanor L. Brilliant, Professor of Social Work at Rutgers University, teaches courses on social policy, management, organization theory, and women's issues. She is on the Graduate Faculty of Rutgers University and is a member of the Women's Studies Faculty. She is currently Vice President for Administration/Secretary of ARNOVA. Among her major publications are The United Way: Dilemmas of Organized Charity and The Urban Development Corporation: Private Interests and Public Authority. She is completing a national study of women's funds and the Women's Funding Network. Philanthropic Studies -- Dwight F. Burlingame and David C. Hammack, editors Contents Preface Note on Archival Sources Introduction Point and Counterpoint: Charities, New Committees, and Tax Policy Leading to Reform: Patman, Treasury, and Congress The Gathering Storm In Whose Interest? Law and Regulation The Peterson Commission: A Summation After the TRA: Emergence of a New Commission The Filer Commission in Action Filer Commission Follow Up: Missed Opportunities and Emergent New Groups Lessons from the Past and Issues for the Future
Publisher: Indiana University Press
ISBN: 9780253109095
Category : History
Languages : en
Pages : 310
Book Description
Private Charity and Public Inquiry A History of the Filer and Peterson Commissions Eleanor L. Brilliant The story of two commissions that had a major impact on philanthropic activity and public policy. In the midst of the tumultuous 1960s, the United States Congress turned its attention to issues of tax policy and philanthropy, with special focus on abuses and responsibilities of philanthropic foundations. During the period marked by passage of the Tax Reform Act of 1969, John D. Rockefeller 3rd was one of the staunchest defenders of philanthropy in public and in behind-the-scenes lobbying in Washington. This book is a history of two major commissions initiated by Rockefeller: The Commission on Foundations and Private Philanthropy (1969-1970), dubbed "The Peterson Commission" after its chairman, Peter G. Peterson; and The Commission on Private Philanthropy and Public Needs (1973-1977), headed by John H. Filer, and known as "The Filer Commission." Brilliant analyzes the significance of the two commissions with regard to philanthropy and public policy, and in light of the value that Americans place on voluntary associations. Using original documents of the two commissions, archival material, and extensive interviews with key informants, Brilliant shows how powerful individuals and groups influence tax policy in the United States. Her analysis provides new insights into the two sides of philanthropy doing good and getting rewarded for it through tax benefits. Eleanor L. Brilliant, Professor of Social Work at Rutgers University, teaches courses on social policy, management, organization theory, and women's issues. She is on the Graduate Faculty of Rutgers University and is a member of the Women's Studies Faculty. She is currently Vice President for Administration/Secretary of ARNOVA. Among her major publications are The United Way: Dilemmas of Organized Charity and The Urban Development Corporation: Private Interests and Public Authority. She is completing a national study of women's funds and the Women's Funding Network. Philanthropic Studies -- Dwight F. Burlingame and David C. Hammack, editors Contents Preface Note on Archival Sources Introduction Point and Counterpoint: Charities, New Committees, and Tax Policy Leading to Reform: Patman, Treasury, and Congress The Gathering Storm In Whose Interest? Law and Regulation The Peterson Commission: A Summation After the TRA: Emergence of a New Commission The Filer Commission in Action Filer Commission Follow Up: Missed Opportunities and Emergent New Groups Lessons from the Past and Issues for the Future
How Public is Private Philanthropy? Separating Reality from Myth
Author: Evelyn Brody
Publisher: The Philanthropy Roundtable
ISBN: 0985126590
Category : Reference
Languages : en
Pages : 115
Book Description
In recent years, some public officials and advocacy groups have urged that private philanthropies be subject to more uniform standards and stricter government regulation ranging from board composition to grant distribution to philanthropies' charitable purposes. A major justification cited by advocates of these proposals is the claim that the charitable tax exemption and deduction are government subsidies, and thus philanthropic funds are "public money" and should be publicly controlled. Some advocates also claim that philanthropic assets are public money because philanthropies operate under state charters and are subject to state oversight. In the second edition of this monograph, legal scholars Evelyn Brody and John Tyler evaluate the legal basis of the "public money" claim. They conclude that it is not well founded in legal authority. State oversight of philanthropies is not based on an assertion that philanthropies are subject to state direction or that their assets belong to the public, they write. Similarly, the fact that philanthropies have state charters does not make them state agencies or subject them to the constraints that apply to public bodies. Finally, the philanthropies and their donors receive their federal tax benefits in return for the obligation to pursue public rather than private purposes and to comply with the laws designed to ensure the pursuit of such purposes. There is no evidence, Brody and Tyler find, that these benefits were meant to give government other types of control over philanthropies.
Publisher: The Philanthropy Roundtable
ISBN: 0985126590
Category : Reference
Languages : en
Pages : 115
Book Description
In recent years, some public officials and advocacy groups have urged that private philanthropies be subject to more uniform standards and stricter government regulation ranging from board composition to grant distribution to philanthropies' charitable purposes. A major justification cited by advocates of these proposals is the claim that the charitable tax exemption and deduction are government subsidies, and thus philanthropic funds are "public money" and should be publicly controlled. Some advocates also claim that philanthropic assets are public money because philanthropies operate under state charters and are subject to state oversight. In the second edition of this monograph, legal scholars Evelyn Brody and John Tyler evaluate the legal basis of the "public money" claim. They conclude that it is not well founded in legal authority. State oversight of philanthropies is not based on an assertion that philanthropies are subject to state direction or that their assets belong to the public, they write. Similarly, the fact that philanthropies have state charters does not make them state agencies or subject them to the constraints that apply to public bodies. Finally, the philanthropies and their donors receive their federal tax benefits in return for the obligation to pursue public rather than private purposes and to comply with the laws designed to ensure the pursuit of such purposes. There is no evidence, Brody and Tyler find, that these benefits were meant to give government other types of control over philanthropies.
The State of Nonprofit America
Author: Lester M. Salamon
Publisher: Brookings Institution Press
ISBN: 0815703309
Category : Business & Economics
Languages : en
Pages : 722
Book Description
"Examines the private nonprofit sector and the tax-exempt institutions that make up this sector providing important services and benefits to all Americans, with histories behind different institutions and the forces and developments that have buffeted them and what they have done to retain their resilience"--Provided by publisher.
Publisher: Brookings Institution Press
ISBN: 0815703309
Category : Business & Economics
Languages : en
Pages : 722
Book Description
"Examines the private nonprofit sector and the tax-exempt institutions that make up this sector providing important services and benefits to all Americans, with histories behind different institutions and the forces and developments that have buffeted them and what they have done to retain their resilience"--Provided by publisher.
A World of Giving
Author: Patricia L Rosenfield
Publisher: PublicAffairs
ISBN: 1610394305
Category : History
Languages : en
Pages : 403
Book Description
The age of international philanthropy is upon us. Today, many of America's most prominent foundations support institutions or programs abroad, but few have been active on the global stage for as long as Carnegie Corporation of New York. A World of Giving provides a thorough, objective examination of the international activities of Carnegie Corporation, one of America's oldest and most respected philanthropic institutions, which was created by steel baron Andrew Carnegie in 1911 to support the “advancement and diffusion of knowledge and understanding.” The book explains in detail the grantmaking process aimed at promoting understanding across cultures and research in many nations across the world. A World of Giving highlights the vital importance of Carnegie Corporation's mission in guiding its work, and the role of foundation presidents as thought and action leaders. The presidents, trustees, and later on, staff members, are the human element that drives philanthropy and they are the lens through which to view the inner workings of philanthropic institutions, with all of their accompanying strengths and limitations, especially when embarking on international activities. It also does not shy away from controversy, including early missteps in Canada, race and poverty issues in the 1930s and 1980s related to South Africa, promotion of area studies affected by the McCarthy Era, the critique of technical assistance in developing countries, the century-long failure to achieve international understanding on the part of Americans, and recent critiques by Australian historians of the Corporation's nation-transforming work there. This is a comprehensive review of one foundation's work on the international stage as well as a model for how philanthropy can be practiced in a deeply interconnected world where conflicts abound, but progress can be spurred by thoughtful, forward-looking institutions following humanistic principles.
Publisher: PublicAffairs
ISBN: 1610394305
Category : History
Languages : en
Pages : 403
Book Description
The age of international philanthropy is upon us. Today, many of America's most prominent foundations support institutions or programs abroad, but few have been active on the global stage for as long as Carnegie Corporation of New York. A World of Giving provides a thorough, objective examination of the international activities of Carnegie Corporation, one of America's oldest and most respected philanthropic institutions, which was created by steel baron Andrew Carnegie in 1911 to support the “advancement and diffusion of knowledge and understanding.” The book explains in detail the grantmaking process aimed at promoting understanding across cultures and research in many nations across the world. A World of Giving highlights the vital importance of Carnegie Corporation's mission in guiding its work, and the role of foundation presidents as thought and action leaders. The presidents, trustees, and later on, staff members, are the human element that drives philanthropy and they are the lens through which to view the inner workings of philanthropic institutions, with all of their accompanying strengths and limitations, especially when embarking on international activities. It also does not shy away from controversy, including early missteps in Canada, race and poverty issues in the 1930s and 1980s related to South Africa, promotion of area studies affected by the McCarthy Era, the critique of technical assistance in developing countries, the century-long failure to achieve international understanding on the part of Americans, and recent critiques by Australian historians of the Corporation's nation-transforming work there. This is a comprehensive review of one foundation's work on the international stage as well as a model for how philanthropy can be practiced in a deeply interconnected world where conflicts abound, but progress can be spurred by thoughtful, forward-looking institutions following humanistic principles.
Agenda Setting: A Wise Giver’s Guide to Influencing Public Policy
Author: John J. Miller
Publisher: The Philanthropy Roundtable
ISBN: 0986147400
Category : Reference
Languages : en
Pages : 276
Book Description
Donating money to modify public thinking and government policy has now taken its place next to service-centered giving as a constructive branch of philanthropy. Many donors now view public-policy reform as a necessary adjunct to their efforts to improve lives directly. This is perhaps inevitable given the mushrooming presence of government in our lives. In 1930, just 12 percent of U.S. GDP was consumed by government; by 2012 that had tripled to 36 percent. Unless and until that expansion of the state reverses, it is unrealistic to expect the philanthropic sector to stop trying to have a say in public policies. Sometimes it’s not enough to build a house of worship; one must create policies that make it possible for people to practice their faith freely within society. Sometimes it’s not enough to pay for a scholarship; one must change laws so that high-quality schools exist for scholarship recipients to take advantage of. Yet public-policy philanthropy has special ways of mystifying and frustrating practitioners. It requires understanding of governmental practice, interpretation of human nature, and some philosophical perspective. Public-policy philanthropists may encounter opponents operating from different principles who view them as outright enemies. Moreover, public-policy struggles never seem to end: victories one year become defeats the next, followed by comebacks, then setbacks, and on and on. This book was written to help donors navigate all of those obstacles. It draws on deep history, and rich interviews with the very best practitioners of public-policy philanthropy in America today. Whatever your aspirations for U.S. society and governance, this guide will help you find the best ways to make a difference.
Publisher: The Philanthropy Roundtable
ISBN: 0986147400
Category : Reference
Languages : en
Pages : 276
Book Description
Donating money to modify public thinking and government policy has now taken its place next to service-centered giving as a constructive branch of philanthropy. Many donors now view public-policy reform as a necessary adjunct to their efforts to improve lives directly. This is perhaps inevitable given the mushrooming presence of government in our lives. In 1930, just 12 percent of U.S. GDP was consumed by government; by 2012 that had tripled to 36 percent. Unless and until that expansion of the state reverses, it is unrealistic to expect the philanthropic sector to stop trying to have a say in public policies. Sometimes it’s not enough to build a house of worship; one must create policies that make it possible for people to practice their faith freely within society. Sometimes it’s not enough to pay for a scholarship; one must change laws so that high-quality schools exist for scholarship recipients to take advantage of. Yet public-policy philanthropy has special ways of mystifying and frustrating practitioners. It requires understanding of governmental practice, interpretation of human nature, and some philosophical perspective. Public-policy philanthropists may encounter opponents operating from different principles who view them as outright enemies. Moreover, public-policy struggles never seem to end: victories one year become defeats the next, followed by comebacks, then setbacks, and on and on. This book was written to help donors navigate all of those obstacles. It draws on deep history, and rich interviews with the very best practitioners of public-policy philanthropy in America today. Whatever your aspirations for U.S. society and governance, this guide will help you find the best ways to make a difference.
Just Giving
Author: Rob Reich
Publisher: Princeton University Press
ISBN: 0691202273
Category : Philosophy
Languages : en
Pages : 258
Book Description
The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.
Publisher: Princeton University Press
ISBN: 0691202273
Category : Philosophy
Languages : en
Pages : 258
Book Description
The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.
Philanthropy in America
Author: Olivier Zunz
Publisher: Princeton University Press
ISBN: 140085024X
Category : History
Languages : en
Pages : 401
Book Description
How philanthropy has shaped America in the twentieth century American philanthropy today expands knowledge, champions social movements, defines active citizenship, influences policymaking, and addresses humanitarian crises. How did philanthropy become such a powerful and integral force in American society? Philanthropy in America is the first book to explore in depth the twentieth-century growth of this unique phenomenon. Ranging from the influential large-scale foundations established by tycoons such as John D. Rockefeller, Sr., and the mass mobilization of small donors by the Red Cross and March of Dimes, to the recent social advocacy of individuals like Bill Gates and George Soros, respected historian Olivier Zunz chronicles the tight connections between private giving and public affairs, and shows how this union has enlarged democracy and shaped history. Demonstrating that America has cultivated and relied on philanthropy more than any other country, Philanthropy in America examines how giving for the betterment of all became embedded in the fabric of the nation's civic democracy.
Publisher: Princeton University Press
ISBN: 140085024X
Category : History
Languages : en
Pages : 401
Book Description
How philanthropy has shaped America in the twentieth century American philanthropy today expands knowledge, champions social movements, defines active citizenship, influences policymaking, and addresses humanitarian crises. How did philanthropy become such a powerful and integral force in American society? Philanthropy in America is the first book to explore in depth the twentieth-century growth of this unique phenomenon. Ranging from the influential large-scale foundations established by tycoons such as John D. Rockefeller, Sr., and the mass mobilization of small donors by the Red Cross and March of Dimes, to the recent social advocacy of individuals like Bill Gates and George Soros, respected historian Olivier Zunz chronicles the tight connections between private giving and public affairs, and shows how this union has enlarged democracy and shaped history. Demonstrating that America has cultivated and relied on philanthropy more than any other country, Philanthropy in America examines how giving for the betterment of all became embedded in the fabric of the nation's civic democracy.
Patronizing the Public
Author: William J. Buxton
Publisher: Lexington Books
ISBN: 0739138367
Category : Social Science
Languages : en
Pages : 363
Book Description
Patronizing the Public: American Philanthropy's Transformation of Culture, Communication, and the Humanities is the first detailed and comprehensive examination of how American philanthropic foundations have shaped numerous fields, including dance, drama, education, film, film-music, folklore, journalism, local history, museums, radio, television, as well as the performing arts and the humanities in general. Drawing on an impressive range of archival and secondary sources, the chapters in the volume give particular attention to the period from the late 1920s to the late 1970s, a crucial time for the development of philanthropic practice. To this end, it examines how patterns and directions of funding have been based on complex negotiations involving philanthropic family members, elite networks, foundation trustees and officers, cultural workers, academics, state officials, corporate interests, and the general public. By addressing both the contours of philanthropic power as well as the processes through which that power has been enacted, it is hoped that this collection will reinforce and amplify the critical study of philanthropy's history.
Publisher: Lexington Books
ISBN: 0739138367
Category : Social Science
Languages : en
Pages : 363
Book Description
Patronizing the Public: American Philanthropy's Transformation of Culture, Communication, and the Humanities is the first detailed and comprehensive examination of how American philanthropic foundations have shaped numerous fields, including dance, drama, education, film, film-music, folklore, journalism, local history, museums, radio, television, as well as the performing arts and the humanities in general. Drawing on an impressive range of archival and secondary sources, the chapters in the volume give particular attention to the period from the late 1920s to the late 1970s, a crucial time for the development of philanthropic practice. To this end, it examines how patterns and directions of funding have been based on complex negotiations involving philanthropic family members, elite networks, foundation trustees and officers, cultural workers, academics, state officials, corporate interests, and the general public. By addressing both the contours of philanthropic power as well as the processes through which that power has been enacted, it is hoped that this collection will reinforce and amplify the critical study of philanthropy's history.
Creative Philanthropy
Author: Helmut K. Anheier
Publisher: Routledge
ISBN: 1134197659
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Philanthropy and endowed foundation are vitally important institutions of modern society, yet in recent years, they've faced new threats such as declining resources and questions of accountability and performance. To address these questions, individual philanthropists and foundation leaders have looked to strategic philanthropy to become more effective and efficient. This important book provides an overview of creative philanthropy along with an analysis of its theory and practice. The authors spell out the implications of their study for management and policy and provide readers with vital tools and techniques. Drawing on case study examples and incorporating sections on key questions and dilemmas, this revealing book covers: the philanthropic deficit finding a distinctive role to do more with less characteristics of the creative foundation beyond strategic philanthropy the strength of creative philanthropy developing creative foundations and philanthropic practices. Essential reading for all those who study or work in foundations, philanthropy and non-profit organizations, this volume clearly navigates a path through this significant yet highly complex subject area.
Publisher: Routledge
ISBN: 1134197659
Category : Business & Economics
Languages : en
Pages : 289
Book Description
Philanthropy and endowed foundation are vitally important institutions of modern society, yet in recent years, they've faced new threats such as declining resources and questions of accountability and performance. To address these questions, individual philanthropists and foundation leaders have looked to strategic philanthropy to become more effective and efficient. This important book provides an overview of creative philanthropy along with an analysis of its theory and practice. The authors spell out the implications of their study for management and policy and provide readers with vital tools and techniques. Drawing on case study examples and incorporating sections on key questions and dilemmas, this revealing book covers: the philanthropic deficit finding a distinctive role to do more with less characteristics of the creative foundation beyond strategic philanthropy the strength of creative philanthropy developing creative foundations and philanthropic practices. Essential reading for all those who study or work in foundations, philanthropy and non-profit organizations, this volume clearly navigates a path through this significant yet highly complex subject area.
Giving in Time
Author: Ray Madoff
Publisher: Rowman & Littlefield
ISBN: 1538131781
Category : Social Science
Languages : en
Pages : 289
Book Description
Within the philanthropic sector, as never before, time is of the essence. That is, temporal considerations—questions of intergenerational ethics, of the merits of giving now versus giving later, of the benefits and perils of perpetuity—have gained greatly in prominence. Bringing together the most esteemed contemporary scholars of philanthropy, Giving in Time provides the first sustained analysis of the complex issues surrounding the temporal dimensions of voluntary giving. Incorporating the perspectives of political scientists, historians, legal scholars, and philosophers, the contributors tackle critical questions confronting a new generation of philanthropists in a way that will appeal to academics and practitioners. They take on questions such as: What are the historical and moral foundations for establishing perpetual foundations? What are the leading challenges to philanthropic perpetuity? What is the significance of the recent trend toward “Giving While Living,” the calls to give not through bequests but in one’s lifetime? What are the ethical arguments for giving now rather than giving later? What is a giver’s responsibility to his current moment in time versus his obligation to the future? How does the legal framework supporting and structuring philanthropic practice shape approaches toward giving in time? How should it?
Publisher: Rowman & Littlefield
ISBN: 1538131781
Category : Social Science
Languages : en
Pages : 289
Book Description
Within the philanthropic sector, as never before, time is of the essence. That is, temporal considerations—questions of intergenerational ethics, of the merits of giving now versus giving later, of the benefits and perils of perpetuity—have gained greatly in prominence. Bringing together the most esteemed contemporary scholars of philanthropy, Giving in Time provides the first sustained analysis of the complex issues surrounding the temporal dimensions of voluntary giving. Incorporating the perspectives of political scientists, historians, legal scholars, and philosophers, the contributors tackle critical questions confronting a new generation of philanthropists in a way that will appeal to academics and practitioners. They take on questions such as: What are the historical and moral foundations for establishing perpetual foundations? What are the leading challenges to philanthropic perpetuity? What is the significance of the recent trend toward “Giving While Living,” the calls to give not through bequests but in one’s lifetime? What are the ethical arguments for giving now rather than giving later? What is a giver’s responsibility to his current moment in time versus his obligation to the future? How does the legal framework supporting and structuring philanthropic practice shape approaches toward giving in time? How should it?