Policy domains that influence philanthropic giving

Mind Map of policy spheres that influence philanthropic giving - US centric for now but make it global

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Policy domains that influence philanthropic giving by Mind Map: Policy domains that influence philanthropic giving

1. Corporate law

1.1. org structures

1.1.1. B corps

1.1.2. L3C

2. tax codes

2.1. individual tax benefits

2.1.1. Estate tax

2.1.2. Deductibility of gifts

2.1.3. tiered tax benefits by income level? by issue area?

2.2. Proposed social business tax credit

2.3. Private foundation law

2.3.1. gifts to individuals

2.3.2. gifts to non 501c3

2.3.3. grants to organizations that lobby

2.4. Public grantmaking charities

2.5. 501 c 3 code

2.6. corporate tax benefits

2.6.1. deductibility of gifts

2.6.2. relative cost/benefit of allocating funds to other tax-reduction incentives

3. Reporting requirements

3.1. Payout rates

3.2. grantees

3.3. investment earnings

3.4. Board constitution

3.4.1. Proposed new rules on governance

3.5. Proposal to share fndn knowledge? Freedom of Foundation Information Act

3.6. New 990 forms

3.7. online giving/marketplace reporting reqs

4. Accounting Rules

4.1. philanthropic equity

5. Investment practices

5.1. PRI rules

5.2. Relative cost/benefit of "investing" in nonprofits & hybrids vs. traditional businesses

6. Intellectual property

6.1. who owns funded work?

6.2. what licensing/open access/CC system would achieve greatest impact?

7. Outcomes and impact

7.1. GIIRS, IRIS

8. social media policies

9. International law and giving

9.1. US Patriot Act

9.1.1. Exempt Org Repository

10. Nonprofit Organizational Parameters

10.1. IRS double test (purpose / operations)

11. Donor Intent case law

11.1. Helmsley

11.2. Princeton Case

12. Policy domains that influence Impact Investing

12.1. Exchange and listing regulations

12.2. Microfinance policies and regulators

12.3. Banking regulations - domestic, transnational

13. Policy domains that influence social enterprise