"Kappan"'s editor talks with Michigan State University's Sarah Reckhow about her research into the ways wealthy private philanthropies have influenced K-12 education in recent years. As Reckhow explains, not only have Gates, Broad, Walton, and other big foundations spent unprecedented amounts of money to support their favored reform…

Nicholas C. Donohue is the new president and CEO of the Quincy, Massachusetts-based Nellie Mae Education Foundation, the largest philanthropy in New England devoted exclusively to education. Donohue has been a classroom teacher, a university trustee, and commissioner of education for the state of New Hampshire. Most recently, he served as special…

Offers contrasting views on whether the federal government's scheduled repeal of the estate tax will crimp charitable giving to higher education. (EV)

"Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)

Although the Tax Reform Act of 1969 changed the way in which many foundations operated and brought the foundation community closer together, it did not have the devastating effect that many foundation officials feared. (Author)

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

A plan is outlined that would encourage charitable contributions made jointly by corporations and their shareholders. Shareholders would agree to forgo one quarterly dividend and the corporation would match the contribution to any charity. Legal and tax implications and problems are discussed, as are advantages of the plan. (MSE)

Victor Palmieri, United States Coordinator for Refugee Affairs, responding to Amitai Etzioni's charge that he ignores voluntary organizations by "federalizing" the refugee resettlement process, maintains that timing, legislation, and previous commitment of voluntary resources demand that resettlement remain a government responsibility.…

Title II of the Arts, Humanities, and Cultural Affairs Act of 1976 (the Museum Services Act providing general operating support) is examined for: steps in implementation, legal implications of support, opportunities for similar state and local programs, problems in undertaking such support, and alternatives under reduced federal support. (MSE)

Traces the role of public libraries in American democracy and free enterprise and their contributions to the careers of such men as Carnegie, Radtke, Goddard, and Land. Library services to industry are described, and a new federal-state-local pattern of funding is advocated for the maintenance of public libraries. (RBF)

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

Legal and policy challenges may occur in institutions affiliating with both the National Collegiate Athletic Association and the Association for Intercollegiate Athletics for Women in areas concerning women's sports. The critical question is how to maintain necessary financial support for viable women's programs. (MSE)

In view of the significant impact of television on children, the national leadership must work for increased production of high quality children's programs. Public and private actions are needed to generate both financial and nonfinancial incentives to encourage creativity in the television industry. (Author/MJL)

The impact of the Tax Reform Act of 1986 on higher education is discussed. Background on the tax reform movement and the specific provisions of the 1986 law are examined. The law will reduce private donations, raise the cost of college, and raise the cost of operating institutions. (MLW)

The role and history of the United States Aid Funds, which guarantees student loans made by conventional lenders, and developments at the state and federal levels are addressed. United Student Aid Funds, which helped open private credit markets to student borrowers, operates in all 50 states and U.S. territories. The events and people that helped…