By Eleanor L. Brilliant
Private Charity and Public Inquiry
A heritage of the Filer and Peterson Commissions
Eleanor L. Brilliant
The tale of 2 commissions that had a huge impression on philanthropic job and public policy.
In the midst of the tumultuous Nineteen Sixties, the U.S. Congress became its consciousness to problems with tax coverage and philanthropy, with designated specialise in abuses and tasks of philanthropic foundations. through the interval marked by means of passage of the Tax Reform Act of 1969, John D. Rockefeller third used to be one of many staunchest defenders of philanthropy in public and in behind-the-scenes lobbying in Washington. This publication is a background of 2 significant commissions initiated by means of Rockefeller: The fee on Foundations and personal Philanthropy (1969-1970), dubbed "The Peterson fee" after its chairman, Peter G. Peterson; and The fee on deepest Philanthropy and Public wishes (1973-1977), headed through John H. Filer, and often called "The Filer Commission."
Brilliant analyzes the importance of the 2 commissions with reference to philanthropy and public coverage, and in mild of the worth that american citizens position on voluntary institutions. utilizing unique records of the 2 commissions, archival fabric, and huge interviews with key informants, marvelous indicates how robust participants and teams impression tax coverage within the usa. Her research presents new insights into the 2 facets of philanthropy doing sturdy and getting rewarded for it via tax benefits.
Eleanor L. tremendous, Professor of Social paintings at Rutgers collage, teaches classes on social coverage, administration, association concept, and women’s concerns. She is at the Graduate college of Rutgers college and is a member of the Women’s stories college. She is presently vp for Administration/Secretary of ARNOVA. between her significant guides are The United approach: Dilemmas of equipped Charity and The city improvement company: inner most pursuits and Public Authority. She is finishing a countrywide learn of women’s money and the Women’s investment Network.
Philanthropic Studies—Dwight F. Burlingame and David C. Hammack, editors
Note on Archival Sources
Point and Counterpoint: Charities, New Committees, and Tax Policy
Leading to Reform: Patman, Treasury, and Congress
The accumulating Storm
In Whose Interest?
Law and Regulation
The Peterson fee: A Summation
After the TRA: Emergence of a brand new Commission
The Filer fee in Action
Filer fee stick to Up: ignored possibilities and Emergent New Groups
Lessons from the prior and matters for the Future
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Extra info for Private Charity and Public Inquiry: A History of the Filer and Peterson Commissions
As critics have pointed out, there seemed to have always been considerable intermingling of the family interests in business, politics, and even philanthropy. Thus, gifts of Standard Oil of New Jersey and Standard Oil of Ohio initially were a large part of the assets of the Rockefeller Foundation (RF) when John Rockefeller (Senior) established it in 1913. 33 However, at this time the brothers were able to maintain far more Leading to Reform 29 active involvement in the Rockefeller Brothers Fund, and used the RBF for realizing their own pet projects.
66 The major revision of the Internal Revenue Code (IRC) in 1954 incorporated provisions from the 1950 Tax Act relating to tax-exempt organizations and, as a whole, reaf¤rmed the American public policy commitment to charitable giving. 68 The revised IRC added a differentiation in the amount that could be deducted for gifts to some entities in the group of charities that were formerly covered in Section 101—now Section 501(c)(3) of the IRC. 70 Overall, although Congress was already beginning to articulate concern about the special nature of foundations, the Internal Revenue Code at this point did not treat private foundations as a totally distinct category from that of more broad-based public charities.
Major issues passed to the House Ways and Means Committee were de¤ned by questions 11 and 12 in the report: (11) Are foundations being used as a device by which the control of great corporations are [sic] kept within the family of the foundation’s founder or creator? 36 Thus, concerns of the Cox Committee in®uenced the revamping of the Internal Revenue Code in the Tax Reform Act of 1954, which included a new codi¤cation of the policies regarding tax-exempt organizations. Ultimately, however, some of the bigger questions of accountability remained, and were to be part of the later discussions of the 1960s and 1970s regarding tax policies and American foundations.
Private Charity and Public Inquiry: A History of the Filer and Peterson Commissions by Eleanor L. Brilliant