ERIC Number: EJ267269
Record Type: Journal
Publication Date: 1982-Jun
Reference Count: N/A
The Government Giveth and the Government Taketh Away: Federal Tax Law and Fund Raising.
Holzman, Donald J.
New Directions for Institutional Advancement, (Understanding Academic Law) n16 p45-57 Jun 1982
Tax laws' incentives and disincentives for charitable giving are outlined. Basics of charitable giving, partial property interests, gifts of future interest in tangible property, undivided interest gifts, ordinary income property, capital gain property, bargain sales, remainder interest gifts, estate tax, and valuation overstatement are discussed in light of 1981 laws. (MSE)
Publication Type: Journal Articles; Opinion Papers; Legal/Legislative/Regulatory Materials
Education Level: N/A
Authoring Institution: N/A