A blog by William Schambra, Daniel Schmidt, and Michael Hartmann. Learn more->

09
Mar
2023
A conversation with Loyola Law School’s Ellen P. Aprill (Part 2 of 2)

The nationally prominent legal expert in the taxation of nonprofits talks to Michael E. Hartmann about the taxation of higher-education endowments, comparing and contrasting the rationale for it to that for taxing private-foundation endowments, and explores some tax ramifications of other, newly emerging forms of giving.


08
Mar
2023
A conversation with Loyola Law School’s Ellen P. Aprill (Part 1 of 2)

The nationally prominent legal expert in the taxation of nonprofits talks to Michael E. Hartmann about her career, the different revenue-raising and regulatory roles of the IRS, the non-revenue-related role of state attorneys general, the tax treatment of private-foundation endowments, and the challenges of following complicated IRS rules for small foundations.


03
Mar
2023
A conversation with symposium contributor Julius Krein

The editor, author, and commentator talks to Michael E. Hartmann about his article in the “Conservatism and the Future of Tax-Incentivized Big Philanthropy” symposium.


27
Feb
2023
A conversation with symposium contributor Joel Kotkin

The author and commentator talks to Michael E. Hartmann about his article in the “Conservatism and the Future of Tax-Incentivized Big Philanthropy” symposium.


20
Feb
2023
A conversation with symposium contributor Joanne Florino

The Philanthropy Roundtable’s Adam Meyerson Distinguished Fellow in Philanthropic Excellence talks to Michael E. Hartmann about her article and some of the others in the “Conservatism and the Future of Tax-Incentivized Big Philanthropy” symposium.


01
Jan
2023
Revisiting Pope Benedict’s thought on reason and faith

An excerpt from our 2020 conversation with Samuel Gregg, during which he discusses Benedict and “the civilizational challenge of our time.”


15
Nov
2022
A conversation with Archdiocese of Boston schools superintendent Thomas W. Carroll (Part 2 of 2)

The educational administrator talks to Daniel P. Schmidt and Michael E. Hartmann about Catholic education, the importance of remaining faithful to its core mission of eternal salvation, and the educational and societal benefits of school choice.


14
Nov
2022
A conversation with Archdiocese of Boston schools superintendent Thomas W. Carroll (Part 1 of 2)

The educational administrator talks to Daniel P. Schmidt and Michael E. Hartmann about Catholic education and identity, creating a community of learners and believers, and the challenge of raising money for its mission in the current culture.


27
Oct
2022
A conversation with Living Opera co-founder Christos A. Makridis (Part 2 of 2)

The economist and technologist talks to Michael E. Hartmann about the potential implications of decentralized autonomous organizations for philanthropy in contexts beyond the arts, including higher education, and whether they will complement or substitute for the many intermediaries in the existing grantmaking structure.


26
Oct
2022
A conversation with Living Opera co-founder Christos A. Makridis (Part 1 of 2)

The economist and technologist talks to Michael E. Hartmann about blockchain technology, decentralized autonomous organizations, and what the nonprofit Living Arts DAO might be able to do for arts philanthropy.