Tax Incentives for Support of the Arts: In Defense of the Charitable Deduction.

Lajeunesse, Pamela J.

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Peer reviewed

ERIC Number: EJ263288

Record Type: Journal

Publication Date: 1981

Pages: N/A

Abstractor: N/A

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Tax Incentives for Support of the Arts: In Defense of the Charitable Deduction.

Lajeunesse, Pamela J.

Dickinson Law Review, v85 n4 p663-715 Sum 1981

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

Descriptors: Arts Centers, Court Litigation, Federal Legislation, Higher Education, Museums, Nonprofit Organizations, Private Financial Support, Tax Effort, Taxes

Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Identifiers - Laws, Policies, & Programs: Internal Revenue Code

Grant or Contract Numbers: N/A

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