ERIC Number: ED143606
Record Type: RIE
Publication Date: 1977
Reference Count: 0
Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Volume IV: Taxes.
Department of the Treasury, Washington, DC.
The report contains legal studies on important tax code provisions related to philanthropic giving. This is Volume IV in a five volume series examining the relationship between nonprofit institutions and their donors. Seventeen papers comprise the report. Tax code provisions which are discussed include eligibility for tax exemption; distinctions between public and private charities; donor's income tax deduction, including property gifts and split interest gifts; charitable bequest deduction; and voluntary services. Data are presented on the dimension of charitable giving under the estate tax, the gift tax, and fiduciary income tax. Policy alternatives are discussed on estate tax incentives. Nontax government alternatives to tax incentives are considered, including matching grants to institutions and direct grants to beneficiaries rather than institutions. The scope of local property tax exemption and related issues are examined. (Author/AV)
Publication Type: Reports - Research
Education Level: N/A
Authoring Institution: Department of the Treasury, Washington, DC.
Note: For related documents, see SO 010 282-287; Not available in hard copy from EDRS due to small type size of parts of the original document