There Are No Lone Wolves: The Role of Civil Society in Aiding and Abetting Domestic Terrorists

Roseanne M. Mirabella, Ph.D.

Roseanne M. Mirabella, Ph.D.
Associate Professor
College of Business and Public Management
Department of Criminal Justice and Public Affairs
Kean University

There Are No Lone Wolves: The Role of Civil Society in Aiding and Abetting Domestic Terrorists

Roseanne M. Mirabella, Geoffrey Upton, and Lauren Willner
Public Administration Quarterly | September 2025

This paper focuses on the role Deviant Voluntary Associations (DVAs) play in the radicalizing of domestic terrorists associated with the alt-right in the United States and the outsized role social media plays in forming social capital bonds with those who become lone wolves. Drawing on Rousseau and Nietzsche, we explore the theoretical roots of the American political system particularly and liberalism more generally to better understand how violent acts such as these are deeply enmeshed in American culture. The contemporary case of paramilitary groups in the United States is explored, arguing the use of violence by these groups to achieve their ends has enabled the actions of the misnamed “lone wolf.” We end with recommendations for additional research on DVAs and civil society to further explore the connection between liberalism and nationalism, delve into the interaction of populism and civil society, document the fracture of civil religion through increased partisanship, and investigate the concomitant closing of civic spaces in the United States.

A leading scholar in nonprofit education, philanthropy, and critical perspectives on nonprofit organizing, Dr. Mirabella is co-editor of two field-defining volumes and a recipient of ARNOVA’s 2024 Distinguished Achievement and Leadership in Nonprofit and Voluntary Action Research Award. She co-edits the Journal of Nonprofit Education and Leadership alongside her Kean University colleague Dr. Bok Gyo Jeong, and has held long-standing leadership roles in ARNOVA and ASPA.

By |2025-11-21T07:06:39-05:00November 21st, 2025|NACC Member Research|
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“Whether they’ve done anything beyond performance could be argued”: A focus group study examining the perceived impact of a racism is a public health crisis declaration

Douglas Ihrke, PhD

Douglas Ihrke, PhD
Professor, Political Science
Affiliated Professor, Urban Studies
Affiliated Professor, Public and Nonprofit Administration
College of Letters & Science
Department of Political Science
University of Wisconsin-Milwaukee

“Whether they’ve done anything beyond performance could be argued”: A focus group study examining the perceived impact of a racism is a public health crisis declaration

Michael Gonzalez Jr., Musa Yahaya, Rebecca Yang, Jessieka Knazze, Tajammal Yasin, Douglas Ihrke, Young Cho, Lorraine Lathen, Linnea I. Laestadius
ScienceDirect, SSM – Qualitative Research in Health | December 2025

In recent years, local governments have begun to explicitly recognize that racism is a public health crisis that requires policy reforms to address systemic drivers of inequality. In May 2019, Milwaukee County, WI became the first locality in the U.S. to adopt such a resolution. It is not clear to what extent these declarations foster substantive change. We use Milwaukee County, WI as a case study to determine community perceptions of the impacts of declarations naming racism as a public health crisis. Between December 2022 and March 2024, we conducted ten focus groups with minoritized communities in Milwaukee County, WI. The 50 participants were stratified based on self-identified race/ethnicity, with one group specific to LGBTQ+ members of these communities. Focus group transcripts were analyzed using rigorous and accelerated data reduction (RADaR) and reflexive thematic analysis (RTA) approaches to qualitative data. Focus groups suggest little awareness of the resolution and some skepticism toward its ability to foster change. Few indicated that the inequities within the county have improved since 2019. Analysis of perceptions of the declaration’s impact yielded three key themes: 1) the declaration represents the potential for needed reform, 2) limited public-facing action fosters frustration and skepticism, and 3) communication failures impact the promotion of health equity. There was a strong desire to see active, direct engagement from government officials in their communities. Overall, findings indicate that declarations alone may not be sufficient to spur meaningful policy action that impacts communities in a broadly noticeable manner.

Dr. Ihrke teaches in the Department of Political Science, the Master of Public Administration (MPA) program, and in UWM’s interdisciplinary Urban Studies program. After receiving a Bachelor of Civil Engineering degree from the University of Minnesota, he worked as an engineering technician before pursuing an MPA degree at Northern Michigan University (NMU). Professor Ihrke also worked in municipal government in Michigan for two years. At Northern Illinois University, his doctoral studies focused on public administration, public policy, and urban studies.

Professor Ihrke has written on American bureaucratic institutions and politics, with special emphasis on public employee attitudes and behaviors. He also has written on various local government issues including city council/administrator relations and managerial innovation. He has published articles in journals such as Public Personnel Management, Public Administration Quarterly, Public Productivity and Management Review, and the Journal of Management History. Future research will more fully explore the nature of urban communities.

Dr. Ihrke teaches undergraduate courses in urban politics, public policy, public administration and American Government. He also teaches graduate courses on organization theory and public personnel administration in the Master of Public Administration (MPA) Program as well as courses on bureaucracy, and urban public policy and social institutions in the Urban Studies Programs.

By |2025-11-21T07:02:15-05:00November 21st, 2025|NACC Member Research|
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LGBTQ+ Donors as a Philanthropic Constituency

Elizabeth Dale

Elizabeth J. Dale, Ph.D.
Frey Foundation Chair for Family Philanthropy
Dorothy A. Johnson Center for Philanthropy
Grand Valley State University

LGBTQ+ Donors as a Philanthropic Constituency

Elizabeth J. Dale and Nicole J. Plastino
Chapter in Advancing Research in Philanthropy and Education | August 2025

LGBTQ+ donors are a distinct and emerging philanthropic constituency in higher education. This chapter explores how LGBTQ+ donors engage with higher education institutions and how these institutions have adapted their advancement strategies to cultivate them. Drawing on existing research and interviews with advancement professionals, the authors explore who LGBTQ+ donors are, their motivations for giving, and how their philanthropy manifests in the higher education context. Key findings indicate that LGBTQ+ donors are influenced by both identity-based factors and broader philanthropic motivations, and campus climate and student experiences play a significant role in LGBTQ+ alumni giving. This research contributes to the growing scholarship on LGBTQ+ philanthropy in higher education and offers valuable insights for advancement professionals, including the importance of recognizing intersectionality, aligning institutional values with LGBTQ+ equality, and refining data collection practices to better engage LGBTQ+ donors.

Elizabeth J. Dale, Ph.D., joined the Johnson Center in September 2024 as the second holder of the Frey Foundation Chair for Family Philanthropy, the world’s first endowed chair for family philanthropy. She previously held a faculty position and directed the Nonprofit Leadership Program at Seattle University and was the Visiting Eileen Lamb O’Gara Fellow in Women’s Philanthropy at Indiana University.

Dr. Dale has authored or co-authored more than 20 publications and reports for both scholarly and practitioner audiences, which have been published in Nonprofit and Voluntary Sector Quarterly, Journal of Philanthropy and Marketing, Voluntary Sector Review, The Foundation Review, Philanthropy and Education, and several prominent edited volumes. Her scholarship has focused on social justice philanthropy, women’s giving and giving to women’s and girls’ causes, LGBTQ+ philanthropy, and couples’ charitable giving, as well as gender and the fundraising profession. Ultimately, Dr. Dale seeks to understand the power and potential of philanthropy, the role of identity in giving, and the role of philanthropy in contributing to a more just, equitable, and inclusive society.

By |2025-11-21T06:56:18-05:00November 21st, 2025|NACC Member Research|
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Introducing Critical Rural Theory into the Arts Management Toolbox

Elise Lael Kieffer, PhD

Elise Lael Kieffer, Ph.D.
Program Director and Assistant Professor
Nonprofit Leadership Studies
Organizational Communication and Leadership
Murray State University

Introducing Critical Rural Theory into the Arts Management Toolbox
Elise Lael Kieffer
The Journal of Arts Management, Law, and Society | October 2025

This article introduces Critical Rural Theory as a lens worthy of consideration for researchers, scholars, arts educators, and practitioners working in and with rural communities. Although rural communities boast a thriving arts and cultural sector, it differs in form and function from its urban counter-sector. These differences have traditionally been understood as deficiencies, rather than simply, differences. Neglecting the unique challenges and opportunities that rural arts organizations face or relegating them to “other” status, has perpetually disadvantaged arts managers working in rural places. Resource allocation, audience engagement, and organizational legitimacy are just a few of the many aspects of arts management that are affected by the urbannormative model of arts management education that pervades current research and practice. By looking through the lens of Critical Rural Theory, this paper advocates for a reimagining of arts leadership and management strategies that are tailored to the specific contexts of rural spaces. Recognizing and valuing the distinct cultural, social, and infrastructural characteristics of rural communities, this exploration calls for a critical reassessment of how arts management researchers and practitioners engage with rural communities, ultimately promoting self-determination and innovative practices that reflect the true diversity and potential of rural arts landscapes.

Dr. Elise Lael Kieffer (Program Director and Assistant Professor) came to Murray State University in 2021 to serve as program director of the Nonprofit Leadership Studies academic programs and also as the Director of the Nonprofit Resource Center. Specializing in Rural Arts Management, Nonprofit Arts and Cultural Management, and Rural Nonprofit Development, Dr. Kieffer is dedicated to advancing the sustainability and impact of nonprofit organizations in rural communities, ultimately seeking to improve the quality of life in the communities where we live and work. In recognition of her contributions to the field, Dr. Kieffer was named a Murray State University Emerging Scholar in 2024. She is the author of Routledge Rural Arts Management (2024), a comprehensive exploration of the challenges and opportunities in managing arts organizations in rural settings. She is published widely in American Journal of Arts Management, Journal of Nonprofit Innovation, and others. Her professional experience ranges from on the ground building an organization from the ground up to consulting with international nonprofit organizations with global reach. Dr. Kieffer holds a Bachelor of Fine Arts in musical theatre performance, a Masters in Public Administration with a certificate in nonprofit management, and a PhD in arts administration with a certificate in program evaluation. Her diverse educational background combined with varied work experiences create a pedagogical and professional emphasis on communication, collaboration, and pragmatism. She emphasizes impactful, experiential learning in her classroom. Beyond academia, Dr. Kieffer is passionate about fostering community engagement through the arts and enjoys practicing yoga as a way to stay balanced and inspired.

By |2025-11-21T06:49:43-05:00November 21st, 2025|NACC Member Research|
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Assessing the Adaptability of Resilience Models

Mark Schuller, Northern Illinois University

Mark Schuller, PhD
Director, Center for Nonprofit and NGO Studies
Professor of Anthropology
Northern Illinois University

Assessing the Adaptability of Resilience Models
Mark Schuller
NSF Award Number 2448608. Directorate for Social, Behavioral and Economic Sciences, Division of Behavioral and Cognitive Sciences. 2025.

This research is supported by a $284,044 award from the National Science Foundation’s Directorate for Social, Behavioral and Economic Sciences, in alignment with NSF’s mission to advance knowledge with both intellectual merit and broad societal impact.

Hazards such as hurricanes or wildfires are notorious for their severity in frontline and coastal communities and their difficulty to predict and mitigate. Scientists have increasingly investigated why systemically designed models often fail to meet their objectives and reduce vulnerability. This project tests the adaptability of resilience models across multiple scales. Lessons learned from this research will be ever more important for communities facing disasters of increased intensity. Findings will be widely shared and made available open access, to improve the public’s understanding of science and the scientific method. In addition, the research offers a range of broader impacts such as integrating research and teaching and building research infrastructure.

This research asks how adaptation of models from one context to another is possible, and how communities can craft resilience plans addressing local realities. This research also identifies factors that facilitate or hinder implementation. Answering these questions, this research employs a mixed-method, multi-sited approach including public conferences, hazard mapping, and risk perception surveys. Resilience plans are crafted at workshops bringing together scholars/students, organizations, elected officials and community leaders learning about other successful disaster risk reduction models. Finally, the research facilitates the development of a workable process to reduce vulnerability and adapt to environmental variability.

This award reflects NSF’s statutory mission and has been deemed worthy of support through evaluation using the Foundation’s intellectual merit and broader impacts review criteria.

Mark Schuller is director of the Center for Nonprofit and NGO Studies and professor of Anthropology at Northern Illinois University. Supported by the National Science Foundation Senior and CAREER Grant, Bellagio Center and others, Schuller’s research on NGOs, disasters, globalization and gender in Haiti has been published in over fifty peer-reviewed articles or book chapters. In addition to publishing scores of public media articles, Schuller has been interviewed for dozens of traditional media stories, podcasts and documentaries. He authored or coedited eight books including Humanity’s Last Stand. He is co-director/co-producer of documentary Poto Mitan: Haitian Women, Pillars of the Global Economy (2009). Schuller is co-editor of Berghahn Books’ Catastrophes in Context and University of Alabama Press’ NGOGraphies. He is co-chair of the Risk and Disaster Topical Interest Group at the Society for Applied Anthropology and secretary of the Association for Political and Legal Anthropology. Recipient of the Margaret Mead Award, the Anthropology in Media Award and the Haitian Studies Association’s Award for Excellence, Schuller is active in several solidarity efforts. View a more detailed list of publications and projects.

By |2025-09-18T09:31:09-04:00September 18th, 2025|NACC Member Research|
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The Effect of Shared and Inclusive Governance on Environmental Sustainability at US Universities

Dragana (Dasha) Djukic-Min, MA, MBA

Dragana (Dasha) Djukic-Min, MA, MBA
PhD Candidate in Public Affairs
University of Texas at Dallas

Jim Norcross, PhD, MSIS
Professor of Cybersecurity
School of Engineering, Technology,
Mathematics, and Sciences
Dallas College

Elizabeth A.M. Searing

Elizabeth A.M. Searing, PhD, CNP
Fellow, Venise Stuart Professorship
in Nonprofit Management & Leadership
Associate Professor, University of Texas at Dallas
Adjunct Research Professor, Carleton University

The Effect of Shared and Inclusive Governance on Environmental Sustainability at US Universities
Dragana Djukic-Min (University of Texas at Dallas), James Norcross (Dallas College), and Elizabeth Searing (University of Texas at Dallas)
Sustainability 2025, 17, 6630

As climate change consequences intensify, higher education institutions (HEIs) have an opportunity and responsibility to model sustainable operations. This study examines how embracing shared knowledge and inclusion in sustainability decision making facilitates green human resource management (GHRM) efforts to invigorate organizational environmental performance. The study examines the effects of shared and inclusive governance on campus sustainability via a regression model and the mediating role of employee participation via a structural equation modeling approach. The results show that shared governance and inclusive governance positively predict the commitment of HEIs to reducing greenhouse gas emissions, and campus engagement mediates these relationships, underscoring the importance of participation. These findings align with stakeholder theory in demonstrating that diverse voices in decision making can enhance commitment to organizational goals like sustainability. The findings also highlight the importance of shared and inclusive governance arrangements at college campuses not only for ethical reasons but also for achieving desired outcomes like carbon neutrality. For campus leaders striving to “green” their institutions, evaluating cross-departmental representation in governance structures and promoting inclusive cultures that make all students and staff feel welcome appear as important complements to GHRM practices.

Dragana (Dasha) Djukic-Min is a PhD candidate in public affairs at the University of Texas-Dallas. Her research focuses on the role of civil society in advancing environmental sustainability within the business and local government sectors. Previously, she worked as a practitioner in fundraising research and nonprofit development/management. Dasha was named an Oxford-Penn Social Impact Fellow in 2024 and an ASPA Founders’ Fellow in 2023.

Dr. James S. Norcross is a professor of Cybersecurity and Computer Information Technology at Dallas College. His work centers on information systems in local government, with a particular focus on security. He brings extensive experience from federal, district, and municipal public administration, including service as a senior IT administrator and CISO. His expertise includes critical infrastructure cybersecurity, with a special emphasis on water resource systems.

Dr. Elizabeth Searing is an Associate Professor of Public and Nonprofit Management at the University of Texas at Dallas and the Fellow to the Venise Stuart Professor in Nonprofit Management and Leadership. Dr. Searing’s primary research focus is the financial management of nonprofit and social enterprise organizations, but she also conducts work on comparative social economy more broadly. She is an Associate Editor and editorial board member of Nonprofit Management & Leadership, and an editorial advisory board member at VOLUNTAS and the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM). Her articles have been published in peer-reviewed journals such as the Journal of Economic Behavior and Organization, Nonprofit Management & Leadership, and Nonprofit and Voluntary Sector Quarterly.

By |2025-09-18T09:32:32-04:00September 18th, 2025|NACC Member Research|
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Countering Climate Fear with Mindfulness: A Framework for Sustainable Behavioral Change

Latha Poonamallee, The New School

Latha Poonamallee, PhD
Professor of Management & Social Innovation
Chair of the Faculty of Management
Milano School of Policy, Management, & Environment
The New School

Countering Climate Fear with Mindfulness: A Framework for Sustainable Behavioral Change
Latha Poonamallee
Sustainability 2025, 17(14), 6472

The accelerating climate crisis demands innovative approaches that address both systemic drivers of environmental degradation and the psychological barriers to sustained pro-environmental action. Traditional climate communication often relies on fear-based messaging, which risks triggering eco-anxiety, disengagement, or paralysis, ultimately underlying long-term behavioral change. This paper proposes mindfulness as an evidence-based alternative to foster sustained proenvironmental behavior (PEB) by integrating insights from neurocognitive science, Self-Determination Theory (SDT), and social diffusion theory. We present a novel framework outlining five pathways through which mindfulness cultivates PEB:(1) enhanced emotional regulation (2) intrinsic motivation and values-behavior alignment (3) nature connectedness (4) collective action, and (5) cognitive flexibility. Critically, we examine structural barriers to scaling mindfulness interventions-including inequities, commercialization risks, and the individualism paradox—and propose mitigation strategies ground in empirical research. By bridging contemplative science with sustainability praxis, this work advances SDG-aligned strategies (SDG 12, 13) that prioritize both inner resilience and systemic change. It offers a roadmap for research and practice beyond fear-based approaches.

Dr. Latha Poonamallee is a tenured Professor of Management & Social Innovation and Chair of the Faculty of Management at the Milano School of Policy, Management, and Environment & School of Undergraduate Studies, and University Fellow at The New School.

She works on two major research areas both focused on how management, organizations, and leadership can be vehicles to create a more sustainable, prosperous, just, and equitable world.

She serves as Editor in Chief of the Society of Advancement of Management Journal, a preeminent journal that has been published for over 75 years. She also received a Fulbright Scholarship to assist Botswana government, USAID, and Botswana Civil Society in developing a nation-wide social entrepreneurship ecosystem.

She is also the co-founder and Chairperson of In-Med Prognostics, a neuroscience firm that uses AI and Deep Tech to develop brain health predictive analytics. This firm has received accolades such as the Falling Walls Conference (Germany), BIRAC grant (Government of India grant), and GE Health Care’s Edison Startup Collaboration Venture.

Dr. Poonamallee received her Ph.D. in Organizational Behavior from Case Western Reserve University, M.B.A. from Pondicherry University, and B.A. and M.A. from University of Madras.

By |2025-09-18T09:12:45-04:00September 18th, 2025|NACC Member Research|
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State-Led Climate Action Can Cut Emissions at Near-Federal Costs but Favors Different Technologies

Christopher S. Galik, PhD
Professor and Director
Sustainable Futures Initiative
Department of Public Administration
School of Public and International Affairs
North Carolina State University

State-Led Climate Action Can Cut Emissions at Near-Federal Costs but Favors Different Technologies
Gavin Mouat, Christopher Galik, Aranya Venkatesh, Katherine Jordan, Aditya Sinha, Paulina Jaramillo, Jeremiah X Johnson
Nature Communications, 16, Article number: 4635 (2025)

In the absence of comprehensive federal greenhouse gas mitigation policy, state-led strategies may play a pivotal role, particularly following the 2024 United States presidential election. Using a detailed energy system optimization model, we examine the outcomes of 23 climate-minded states pursuing net-zero emissions targets compared to a federal carbon cap achieving equivalent CO2-eq reductions. Here we show that state-led decarbonization results in distinct technology choices, a 0.7% increase in system costs, and nationwide emissions reduction of 46% — substantial, but insufficient for ambitious climate goals. This pathway relies more on electrification, with 952 terawatt-hours more generation in 2050, reallocating 17.2% of emissions to the power sector. Some regions favor solar, wind, and storage, while direct air capture emerges as critical, particularly in California and the Northeast. Inter-regional trading supports and complicates mitigation efforts, underscoring the need for careful policy design. Overall, our findings highlight how state-led and federal decarbonization approaches can yield differing energy portfolios to achieve similar emissions reductions.

Dr. Christopher Stephen Galik is a Professor in the Department of Public Administration and the Deputy Executive Director of the Climate and Sustainability Academy at North Carolina State University. With a Ph.D. in Forestry and Environmental Resources from North Carolina State University, a Master of Environmental Management from Duke University, and a B.A. in Biology from Vassar College, Dr. Galik has a rich background in both academia and professional practice. His research, recognized in journals such as Nature Climate Change and Global Environmental Change, explores the intersection of policy and real-world environmental challenges with a focus on the role of formal and informal institutions in responding to pressing global challenges like climate change. He has received numerous accolades for his teaching and research, including University- and Departmental-Level Outstanding Teaching Awards, as well as recognition as a 2024-2025 University Faculty Scholar.

By |2025-09-18T10:08:35-04:00September 17th, 2025|NACC Member Research|
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Sustainability Beyond 2030: Trajectories and Priorities for Our Sustainable Future

Dr. Marco Tavanti

Dr. Marco Tavanti
Professor of Leadership
MNA Program Director
School of Management
University of San Francisco

Sustainability Beyond 2030: Trajectories and Priorities for Our Sustainable Future
Marco Tavanti (University of San Francisco) and Alfredo Sfeir-Younis (Former Director and Ambassador, United Nations)
Routledge 2025

Sustainability Beyond 2030: Trajectories and Priorities for Our Sustainable Future is an indispensable guide to understanding our planet’s sustainability past, present, and future. It is a tool for enlightenment, engagement, and empowerment towards shaping a sustainable world as we approach the milestone year of 2030. Written by renowned sustainability experts, Marco Tavanti and Alfredo Sfeir Younis, who was a pioneer in the field and participated in the first 1972 United Nations Conference on the Human Environment, this book offers an in-depth analysis of critical environmental issues, human development challenges, and the economic complexities of fostering equitable and sustainable growth. In addition to evaluating various pivotal policies

and events, by extracting patterns and trajectories that have shaped our present commitments to the 2030 SDGs and the 2050 climate goals, Sustainability Beyond 2030 boldly projects into the future, identifying core priorities likely to guide the global agenda beyond our current commitments. This foresight is coupled with well‑informed recommendations, essential for building resilience and fostering future opportunities.

This book is a call to action for current and future generations of sustainability leaders. It encourages readers, whether policymakers, academics, or engaged citizens, to participate in the collective responsibility of crafting a sustainable world for future generations.

Dr. Marco Tavanti is a sustainability and leadership international scholar whose experience stretches over 30 years and whose work has taken him to more than 18 countries in Europe, East Africa, Southeast Asia, and Latin America. Dr. Tavanti’s teaching in sustainable development, leadership ethics, intercultural diversity, and NGO management is grounded in Jesuit values and his scholarship is an embodiment of the University’s mission to be of service to humankind.

Dr. Tavanti is a systems thinker whose scholarship aims at providing practical and integrated solutions to issues in international development and poverty reduction. His research methods are participatory in nature and directed at building international capacity in leaders, organizations, and institutions. Through his teaching he inspires globally engaged leaders while building professional capacity through international managerial skills across sectors.

He is President of the Sustainable Capacity International Institute (SCII-ONLUS) and CEO of its subsidiary SDG.services. He is co-founder of the World Engagement Institute (WEI), an international organization providing capacity development services for sustainable human security. He designed and directed various professional training programs on sustainable community development, indigenous human rights, anti-human trafficking and refugee service management. He has been consulting and collaborating with United Nations agencies such as the Development Programme (UNDP), the Global Compact (UNGC), the Refugee Agency (UNHCR) and the Food and Agricultural Organization (FAO). Through his engagement with the UN Global Compact he contributed to the development of the Principles of Responsible Management Education (PRME) and the UN Sustainable Development Goals (SDGs).

By |2025-09-17T11:25:48-04:00September 17th, 2025|NACC Member Research|
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What are the Real Tax Risks for Harvard?

Jill Manny, NYU School of Law

Jill Manny
Executive Director
National Center on Philanthropy and the Law
Adjunct Professor of Law, 1995
New York University School of Law

What are the Real Tax Risks for Harvard?
Harvey P. Dale, Daniel J. Hemel, and Jill S. Manny
187 Tax Notes Federal 147 | May 2025

When President Trump threatened to revoke Harvard University’s tax-exempt status in April 2025, some news outlets predicted that the financial consequences of losing that exemption would be dire. The New York Times reported that “Harvard’s tax benefits totaled at least $465 million in 2023,” a figure several other outlets repeated. The online magazine Slate further upped the ante on the tax exemption’s price tag. A Slate column concluded that “even assuming every penny of [the university’s] expenses is deductible, Harvard would still owe around $525 million in federal income taxes.”

In all likelihood, the financial consequences of Harvard losing its federal tax exemption under section 501(c)(3) would be far less than the much-cited $465 million figure, and well below Slate’s $525 million estimate. Indeed, if Harvard were treated as a taxable C corporation rather than an exempt organization, its own federal corporate income tax liability could be as little as zero. Loss of federal tax exemption would, to be sure, mean that donors no longer could claim a charitable contribution deduction on their individual income tax returns for gifts made directly to the university. But after Bob Jones University lost its federal tax exemption in a landmark 1983 Supreme Court case, donors to that institution found they could continue to claim charitable contribution deductions by routing their gifts through affiliated tax-exempt organizations such as a scholarship fund, a university-run museum, and an elementary school. Harvard, with its labyrinthine network of connected organizations, would be even better positioned to channel contributions through tax-exempt affiliates than Bob Jones University was.

This article begins by considering how Harvard’s own federal tax liability would change if it lost its exemption under section 501(c)(3). We then take stock of potential ramifications for Harvard’s ability to receive tax-deductible donations and to issue tax-exempt debt. We end by evaluating interactions between federal tax exemption and Harvard’s state and local tax liabilities.

Jill S. Manny joined the faculty at New York University (NYU) School of Law in 1993 as an Acting Assistant Professor. In June of 1995, she assumed the additional position of Executive Director of the National Center on Philanthropy and the Law at NYU School of Law. She teaches courses on the Law of Nonprofit Organizations, Tax-Exempt Organizations, and Tax Aspects of Charitable Giving. She also teaches a course in Nonprofit Law at the Robert F. Wagner Graduate School of Public Service at NYU, where she is a member of the adjunct faculty.

By |2025-08-24T20:32:00-04:00August 24th, 2025|NACC Member Research|
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