Laurence D. Fink, the founder and chief executive of investment firm BlackRock, informed business leaders at the world's largest corporations last week that they need to contribute to society if they want to receive the company's support.
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While the Tax Cuts and Jobs Act made some changes to the charitable giving provisions in the Tax Code, the climate for giving to private foundations is as strong or stronger than it has ever been, according to Jeffrey Haskell at Foundation Source.
Haskell, who heads a team of accountants and attorneys providing services to private foundations, noted that there had been talk during the long tax reform process of flattening the foundation excise tax rate.