Mixing Mission and Business: Does Social Enterprise Need a New Legal Approach?

Examines the growth of social enterprise organizations, which combine philanthropy with traditional business practices to advance social purposes, and how they function within the confines of current tax structures

Money, Mission, and the Payout Rule: In Search of a Strategic Approach to Foundation Spending

This report examines issues related to the long-standing debate over foundation payout. It explores three questions at the heart of the payout debate: the role of private foundations, as distinct from public charities, in democratic society; the effect of quality leadership at foundations on the shaping and perception of payout policies; and whether foundations should last in perpetuity. Also addressed is the specific question of whether the current 5 percent payout rate is too low, too high, or just right