Policy domains that influence philanthropic giving
by Lucy Bernholz
1. Corporate law
1.1. org structures
1.1.1. B corps
1.1.2. L3C
2. Reporting requirements
2.1. Payout rates
2.2. grantees
2.3. investment earnings
2.4. Board constitution
2.4.1. Proposed new rules on governance
2.5. Proposal to share fndn knowledge? Freedom of Foundation Information Act
2.6. New 990 forms
2.7. online giving/marketplace reporting reqs
3. Accounting Rules
3.1. philanthropic equity
4. Outcomes and impact
4.1. GIIRS, IRIS
5. social media policies
6. International law and giving
6.1. US Patriot Act
6.1.1. Exempt Org Repository
7. Nonprofit Organizational Parameters
7.1. IRS double test (purpose / operations)
8. Policy domains that influence Impact Investing
8.1. Exchange and listing regulations
8.2. Microfinance policies and regulators
8.3. Banking regulations - domestic, transnational
9. Policy domains that influence social enterprise
10. tax codes
10.1. individual tax benefits
10.1.1. Estate tax
10.1.2. Deductibility of gifts
10.1.3. tiered tax benefits by income level? by issue area?
10.2. Proposed social business tax credit
10.3. Private foundation law
10.3.1. gifts to individuals
10.3.2. gifts to non 501c3
10.3.3. grants to organizations that lobby
10.4. Public grantmaking charities
10.5. 501 c 3 code
10.6. corporate tax benefits
10.6.1. deductibility of gifts
10.6.2. relative cost/benefit of allocating funds to other tax-reduction incentives