The Manhattan Institute for Policy Research (MI) is a non-partisan public policy think tank that advocates for greater economic choice and individual responsibility in New York. MI conducts research, publishes a quarterly magazine, City Journal, and has developed initiatives on college campuses in support of free-market ideas that shape political culture. 
The Manhattan Institute is an associate member of the State Policy Network, a coalition of free-market state-level policy organizations.  While MI is non-partisan, members of its board have affiliations with the Republican Party.
The Manhattan Institute was founded as the International Center for Economic Policy Studies in 1978 and took its present name in 1981. During the Reagan administration, the Manhattan Institute advocated the administration’s “supply-side” economic policies, with some calling MI scholar George Gilder’s book Wealth and Poverty “the Bible of the Reagan administration.” 
The Manhattan Institute has been credited with influencing the crime-control policies of former New York City Mayor Rudy Giuliani (R); the Institute is long associated with promoting right-of-center policies in cities, especially New York. 
The Manhattan Institute advocates for aggressive education reform focused on preparation for college or the workforce, effective and accountable schools, and safe school environments for students and staff.  In an October 2021 paper, MI claims that most school districts would see positive fiscal effects from educational choice programs like education savings accounts (ESA). The Manhattan Institute further claims that use of ESAs will provide students who remain in public schools with more resources on a per-pupil basis. 
The Manhattan Institute advocates for free market-based health care policy reforms that encourage competition, transparency, accountability, and innovation.  In a June 2021 paper, MI recommended establishing an individual insurance market outside of the Affordable Care Act (ACA), which mandates state regulations. The Manhattan Institute claims that the ACA is responsible for the rise in the variation of individual market premiums between states and that allowing competition across state lines would ultimately lower health care premiums. 
The Manhattan Institute advocates for tax policy based on market-based capitalism in order to advance free enterprise, fiscal discipline, economic growth, and the rule of law.  In an October 2020 paper, MI states that a wealth tax will not decrease wealth inequality, provide more tax revenue, or prevent special interests from getting government favors. The Manhattan Institute further claims that a wealth tax could potentially damage the economy while bringing in little revenue. MI proposes that a better solution for increasing revenue would be to reform the tax system to remove many of the system’s existing distortions. 
The Manhattan Institute is funded by donations from individuals, foundations, and corporations. While MI does not disclose its donors, tax filings confirm donations from the Thomas W. Smith Foundation ($1.27 million in 2019),  the Lynde and Harry Bradley Foundation ($625,000 in 2019),  and the Bill and Melinda Gates Foundation ($599,631 in 2017). 
Michael Hendrix is a senior fellow and director of state and local policy at MI. Hendrix formerly worked as senior director for research and emerging issues at the U.S. Chamber of Commerce Foundation. 
Board of Trustees
Paul Singer is the chair of the board of MI and serves on the advisory board of the James Madison Program in American Ideals and Institutions at Princeton University.  Singer is a major donor to Republican candidates and conservative political committees. 
William Kristol is the editor-at-large of The Bulwark, a nominally right-leaning political commentary website that opposes most Republicans and supports certain liberal policies. Kristol formerly worked as chief of staff to former Education Secretary William Bennett during the Reagan administration and former Vice President Dan Quayle in the George H. W. Bush administration. Kristol formerly led the Project for the Republican Future. 
Thomas Mcinerney is the chair of the board of Foundations in Education.