Private Charity and Public Inquiry

In the midst of the tumultuous 1960s, the United States Congress turned its attention to issues of tax policy and philanthropy, with special focus on abuses and responsibilities of philanthropic foundations. Through a combination of personal and institutional factors. John D. Rockefeller 3rd became one of the leaders in the defence of philanthropy in public and in behind the scenes lobbying in Washington during the period that was marked by passage of the Tax Reform Act of 1969.This book is a history of two major commissions initiated by Rockefeller: 'The Commission on Foundations and Private Philanthropy: (1969-1970), dubbed 'The Peterson Commission' after its chairman Peter G. Peterson, and 'The Commission on Private Philanthropy and Public Needs' (1973-77), headed by John H. Filer, and known as 'The Filer Commission'. Both commissions interacted with Congressional committees and national administrations, but the Filer Commission in particular had official recognition from the powerful chairman of the House Ways and Means Committee, Wilbur D. Mills, and enjoyed the support of the Treasury Department.In this book, the author analyses the significance of the Peterson and Filer Commissions with regard to philanthropy and public policy, and in light of the value that Americans place upon voluntary associations. Using original documents of the two commissions, archival material, and extensive interviews with key informants, the author show how powerful individuals and groups influence tax policy in our country, and her analysis provides new insights into the two sides of philanthropy - doing good and getting rewarded for it through tax benefits. The book concludes with consideration of the heritage of the two commissions and discussion of present issues facing the charitable nonprofit sector, including recognition of a new diversity of needs that have yet to be dealt with.