In January, Tim Delaney and I predicted in a Chronicle of Philanthropy article that the federal tax law enacted in December would unleash a tsunami of reforms at the state and local levels. Specifically, we said, “The law that Congress passed and the president signed in the waning days of 2017 has created the most dangerous policy environment across the state, local, and federal levels that we’ve ever seen in the decades we’ve spent focusing on how governments and nonprofits interact.”

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