Filer presents the objectives of the Commission on Private Philanthropy and Public Needs, often called the Filer Commission, to reform the tax treatment of charitable contributions. It aims to encourage giving and participation, to increase accountability, and thus to enhance responsiveness to the changing needs of society. In addition, the commission seeks to improve the ability of nonprofit organizations to affect government and strengthen the future environment of the nonprofit sector. Filer explains how the commission has opened itself to input from donees, and discovered a huge diversity of viewpoints regarding the role of philanthropy. He concludes by reemphasizing the role of philanthropy in American life.