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50 Years of ERIC
50 Years of ERIC
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Peer reviewed Peer reviewed
ERIC Number: EJ141467
Record Type: CIJE
Publication Date: 1975
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Taxation and Philanthropy--A 1976 Perspective
Fink, Norman S.
Journal of College and University Law, 3, 1, 1-14, F 75
Three new elements affecting charitable contribution deduction and institutions which rely on voluntary contributions and tax exemption are reviewed: the new Office of Employee Plans and Exempt Organizations of the Internal Revenue Service, the recent report of the Filer Commission, and the concept of tax expenditures incorporated in the Congressional Budget Act of 1974. (JT)
Descriptors: Colleges, Financial Support, Higher Education, History, Laws, Nonprofit Organizations, Taxes, Universities
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Charitable Contributions; Filer Commission Report; Tax Deductions; Tax Exemption