Writing Off Ideas: Taxation, Philanthropy and America's Non-profit Foundations

by Randall G. Holcombe

Tax-exempt foundations grew substantially in the twentieth century, both in their financial importance and in the scope of their activities. This challenging book examines the economic, cultural, and intellectual implications of tax-exempt organizations. How do various tax laws influence foundations and what types of ideas do foundations produce? How do the activities of foundations relate to the interests and intentions of their founders? Does the economic management of foundation assets serve the public good, or would such assets be better employed through the private sector? Writing Off Ideas examines these and related questions primarily by looking at specific examples as well as the overall impact of foundation practices economically and socially.

296 pages, Paperback

First published May 24, 2000

Reviews

[Dale Jennings · Rating 4 out of 5]

It’s a bit repetitive in places, but it is a unique look at a topic that doesn’t get a lot of attention. Most of the time when I think of foundations, I just think of sponsors of PBS shows!

Doesn’t require a lot of economics knowledge or any math.