Charitable giving has been a critical resource for higher education dating back to the Academy of Socrates and Plato. It continued through the establishment of Oxford, Cambridge, Harvard, and Yale, and in 2020, American higher education institutions received $49.6 billion of private support to fund scholarship, programs, and facilities (CASE,…

In our 2019 annual report, we provide insight into our sponsorship work during the year and the performance of our sponsored schools. We are also pleased to highlight the good work of our colleagues on Fordham's policy and research teams. Our schools' academic performance shows several schools doing very well on Ohio's value added (growth) measure…

The 2017-18 school year saw our sponsorship portfolio grow from 4,100 students in 2016-17 to 4,800 students across five Ohio cities: Dayton, Columbus, Cincinnati, Cleveland, and Portsmouth. We're also honored to have been recognized by the National Association for Charter School Authorizers (NACSA) as part of NACSA's Quality Practice Project.…

The Thomas B. Fordham Foundation's sponsorship annual report highlights our work with eleven schools that served 4,150 students in five Ohio cities during the 2016-17 school year. We value this opportunity to keep stakeholders and the public informed about our efforts, and provide information on each of the schools that we sponsor. Additionally,…

The 2015-16 school year was one of transition in Ohio. New state assessments (again), new charter sponsor evaluations, and even a new state superintendent. Change is hard, but it is important to remember that the developments of the last twelve months have their roots in policy decisions designed to improve Ohio's academic standards overall and…

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

The most recent tax law creates stiffer rules forcing donors to document their charitable gifts in exchange for offering charities relief from the 1986 Alternative Minimum Tax law. For colleges and universities, who already follow relatively stringent receipt rules, the new regulation is a free and valuable benefit. (MSE)

"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)

Two studies found that, although the nation's wealthiest gave a smaller proportion of earnings to charity in the 1980s, the number of wealthy donors has increased. Tax law changes had less effect than predicted. Generosity appears divided between a few who give a lot and many who give little. (MSE)

This publication is a guide to recent tax law changes affecting requirements about acknowledging gifts to education institutions and about quid pro quo disclosure. The Omnibus Budget Reconciliation Act of 1993 states that donors may not deduct cash or noncash contributions of $250 or more to a private school or other charitable organization unless…

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 effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…