Policy design in tax-exempt contexts shapes nonprofit behavior and efficiency, with analyses of unrelated business income taxes, cost allocations, and shelter incentives across multiple settings. Data availability and disclosure regimes transformed governance and research, as digitized Form 990 information, mandatory disclosures, and registration overlaps expanded transparency and regulatory oversight. Donor behavior and philanthropic incentives under tax policy emerged across charitable giving, bequest patterns, and government funding effects, while regulatory design and enforcement highlighted how institutional models influence compliance. Influential Works: Cross-period works reframed tax-exemption as a governance instrument, offering comparative models of government–nonprofit sector relations and shaping accountability research. The Marketization of the Nonprofit Sector: Civil Society at Risk? analyzed market logics shaping fundraising, governance, and policy priorities, raising enduring questions about tax-exemption safeguards. Charitable Giving, Income, and Taxes: An Analysis of Panel Data demonstrated how tax policy and income dynamics influence philanthropy and informed debates on policy reform. Lobbying and Taxes linked nonprofit political activity to tax outcomes, contributing to understanding of exemption governance.