ABSTRACT
Philanthropy: professionalization and the business of benevolence. This chapter covers the “professionalization” of charity in America, the introduction of charitable foundations, and the notion of “scientific philanthropy.” It further discusses the conflict between Spencerian Social Darwinism and the “Social Gospel” of the era, taking note of evolving forms of Christian religious practice in the US of the time, and how they contributed to the further secularization of organized charity. Finally, the chapter introduces the reader to the origins of the charitable exemption from taxation, and traces the development of charities’ treatment under state and federal law. It also covers the evolution of today’s Section 501(c) of the tax code and provides a timeline leading to today’s statutory and regulatory systems.
