Just Giving?

CGAP Conference

May 10, 2013

Rob Reich Stanford University

Faculty Co-Director,

Center on Philanthropy and Civil Society Stanford Social Innovation Review

Twitter: @robreich

Center on Philanthropy & Civil Society

Stanford Social Innovation Review

www.bostonreview.net

Outline

• Part 1: Three Stories

• Part 2: View from the Stratosphere: data

• Part 3: View from the Stratosphere: a

philosophical framework

Story 1: Charity and the Police

Story 2: Private Giving to State Schools

UK Support for Woodside Elementary School?

Story 3: George Soros and the Open Society Foundations

Outline

• Part 1: Three Stories

• Part 2: View from the Stratosphere: data

• Part 3: View from the Stratosphere: a

philosophical framework

View from 35,000 ft

Stratospheric View

Total Giving 1971 - 2011

US Giving as a Percent of GDP, 1969-2011

IRS Approval/Disapproval of Application for 501c3 Status

Giving in 2011

Distribution of Charitable $

Category Religious Umbrella Basic Needs Health Education Arts Other

% of total giving 61 10 10 5 4 2 8

% of giving by inc. >$1M 17 4 4 25 25 15 10

17

Religious 61%

Source: Patterns of Household Charitable Giving, 2007 based on COPPS/PSID 2005

Best Case Scenario

Source: Patterns of Household Charitable Giving, 2007

Outline

• Part 1: Three Stories

• Part 2: View from the Stratosphere: data

• Part 3: View from the Stratosphere: a

philosophical framework

Three Potential Justifications for Tax-Incentivized Philanthropy

1. Tax Base Rationale

2. Subsidy Rationale

3. Pluralism Rationale