"In the twentieth century, tax-exempt foundations grew substantially both in their financial importance and in the scope of their activities. Today, a large and accelerating percentage of wealth is being placed into foundations for tax purposes. Writing off Ideas examines the economic, cultural, and intellectual implications of tax-exempt organizations.".

"How do various tax laws influence foundations and what types of ideas are produced? How do the activities of foundations relate to the interests and intentions of their founders? Does the economic management of foundation assets serve the public good or would such assets be better employed through the private market process?".

"Could the tax law be creating organizations shielded from economic realities and true social needs, producing a philanthropic sub-culture that squanders resources, fosters questionable ideologies, and launches foolish crusades? What would be the impact of the flat tax, reduction or abolition of estate taxes, or of proposals to increase or decrease the minimum payout requirement?"--BOOK JACKET.