Download or read book Charitable Giving and Government Policy written by Jerald Schiff and published by Praeger. This book was released on 1990-03-09 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schiff presents a framework within which charitable behavior can be understood from an economist's viewpoint. He stresses the impact of various government fiscal policies on charitable giving, an issue of increasing importance in light of social welfare spending cuts and the Tax Reform Act of 1986. The book begins with an introduction of the issues involved and an explanation of how an economic analysis differs from that of other disciplines. Using a model of basic giving, he describes conditions under which government spending will crowd out, or reduce, charitable giving. This analysis is then extended in several different directions in the balance of the book. In conclusion, Schiff considers likely future trends in the charitable sector.
Download or read book Federal Tax Policy and Charitable Giving written by Charles T. Clotfelter and published by University of Chicago Press. This book was released on 2007-12-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.
Download or read book Charitable Contributions of Money and Time written by Jerald Alan Schiff and published by . This book was released on 1984 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Charitable Giving and Tax Policy written by Gabrielle Fack and published by Oxford University Press. This book was released on 2016-09-01 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.
Download or read book Just Giving written by Rob Reich and published by Princeton University Press. This book was released on 2020-05-05 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.
Download or read book Nonprofits and Government written by Elizabeth Boris and published by Rowman & Littlefield. This book was released on 2016-09-22 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofits and Government provides students and practitioners with the first comprehensive, interdisciplinary, research-based inquiry into the collaborative and conflicting relationship between nonprofits and government at all levels: local, national, and international. The contributors—all leading experts—explore how government regulates, facilitates, finances, and oversees nonprofit activities, and how nonprofits, in turn, try to shape the way government serves the public and promotes the civic, religious, and cultural life of the country. Buttressed by rigorous scholarship, a solid grasp of history, and practical ideas, this 360-degree assessment frees discussion of the nonprofit sector’s relationship to government from both wishful and insular thinking. The third edition, addresses the tremendous changes that created both opportunities and challenges for nonprofit-government relations over the past ten years, including new audit requirements, tax and regulatory changes, consequences of the Affordable Care Act and the Great Recession, and new nonprofit and philanthropic forms. Contributors include Alan J. Abramson, Elizabeth T. Boris, Erica Broadus, Evelyn Brody, John Casey, Roger Colinvaux, Joseph J. Cordes , Teresa Derrick-Mills, Nathan Dietz, Lewis Faulk, Marion Fremont-Smith, Saunji D. Fyffe, Virginia Hodgkinson, Béatrice Leydier, Cindy M. Lott, Jasmine McGinnis Johnson, Brice McKeever, Susan D. Phillips, Steven Rathgeb Smith, Ellen Steele, C. Eugene Steuerle, Dennis R. Young, and Mary K. Winkler.
Download or read book Overview of the Nonprofit and Charitable Sector written by Molly F. Sherlock and published by DIANE Publishing. This book was released on 2018* with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: The nonprofit and charitable sector represents a significant portion of the U.S. economy. Contents: (1) Provides a formal definition of the nonprofit and charitable sector; (2) Reports on the size and scope of the charitable sector. Charitable organizations are estimated to employ more than 7% of the U.S. workforce, while the broader nonprofit sector is estimated to employ 10% of the U.S. workforce; (3) Examines how charities are funded. Revenue comes from a variety of sources, including private contributions, payments, government grants, and investment income; (4) Provides an overview of the charitable sector¿s relationship with government; (5) Policy considerations. Charts and tables.
Download or read book Taxing Wages 2020 written by OECD and published by OECD Publishing. This book was released on 2020-04-30 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.
Download or read book Nonprofits Government written by Elizabeth T. Boris and published by The Urban Insitute. This book was released on 2006 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit-government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit-government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors' wide-ranging discussion.
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book Charity Law Social Policy written by Kerry O'Halloran and published by Springer Science & Business Media. This book was released on 2008-06-27 with total page 627 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charity Law & Social Policy explores contemporary law, policy and practice in a range of modern common law nations in four parts and from the perspective of how this has evolved in the UK. As progenitor of a system bequeathed to its colonies and after centuries of leadership in developing the core principles, policies and precedents that subsequently shaped its development, the contribution of England & Wales, the originating jurisdiction, is first described and analysed in detail in Parts 1 and 2. These broadly sketch the parameters and role of ‘charity’ – seen as a mix of public and private interests - then address the law’s role in protecting, policing, adjusting and supporting charity. This provides the critical dimensions for the comparative analysis of experience in the common law nations that constitutes the main part of the book. Part 3, in 5 chapters, provides an analysis of the legal functions as they apply to type of need and thereby give effect to social policy in Singapore, Australia, New Zealand, Canada and the United States of America. Part 4 concludes with three chapters that appraise political influence as a factor in aligning charity law with social policy to create a facilitative environment for appropriate charitable activity. Attention is given to the central role of the regulator, contemporary charity law frameworks and definitional boundaries.
Download or read book The Effects of Public Policy on Charitable Giving written by Arielle Sauer and published by . This book was released on 2020 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes the effects of No Child Left Behind, The Affordable Care Act, and the Clean Power Plan has on charitable organizations geared towards education, healthcare and environmentalism. I find that public policy negatively impacts giving to education and environmental nonprofits and positively impacts giving to health nonprofits.
Download or read book Philanthropy and the Nonprofit Sector in a Changing America written by Charles Clotfelter and published by Indiana University Press. This book was released on 2001-10 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection brings together the views of a stellar assemblage of scholars, practitioners, . . . and a host of other talented and distinguished citizens of the independent sector . . . . A 'must read.' —Philanthropy Monthly In an attempt to analyze future directions of the increasingly influential nonprofit sector, the American Assembly and the Indiana Center on Philanthropy sponsored a conference that brought in leading scholars and practitioners. Participants were asked to consider what forces will determine the shape and activities of philanthropy and the nonprofit sector in the next decade. This volume is a product of this inquiry. Contributors focused on a variety of pressures, including the devolution of federal programs, the blurring of lines between non-profit and for-profit organizations; the changing distributions of income; a revived interest in community and civil society; the evolution of religion and other regulatory reform; and a retreat of government from various policy areas.
Download or read book Nonprofits as Policy Solutions to the Burden of Government written by Herrington J. Bryce and published by Walter de Gruyter GmbH & Co KG. This book was released on 2017-01-23 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses a specific subset of nonprofits that are chartered with a single mission: decrease the burden of government. Designing and engaging nonprofits to lessen the burden of government requires a specific description and acknowledgement of the burden to be lessened, and these may include the provision of infrastructure, the relief of debt, or the provision of general public services that are not motivated by charity. It also requires the assignment of specific operating powers to the nonprofit including the power of eminent domain. This book explores these and other related topics including the avoidance of resource dependence on government when attempting to reduce its burden. The book is addressed to the policy makers and rule makers who design policies that affect the ability of the nonprofit to effectively lessen the burden of government. It is also addressed to public administrators in search of innovative ways of implementing these policies consistent with the laws, and to the creative nonprofit managers who are charged with carrying out the mission often in collaboration with the government or other entities. To the advanced student in all related fields, the author offers not only material for discussion, but enables discovery of what is possible by giving key examples of organizations meeting the terms and objective of lessening a significant burden of government.
Download or read book The Almanac of American Philanthropy written by Karl Zinsmeister and published by The Philanthropy Roundtable. This book was released on 2017-10-17 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philanthropy in America is a giant undertaking—every year more than $390 billion is voluntarily given by individuals, foundations, and businesses to a riot of good causes. Donation rates are two to ten times higher in the U.S. than in comparable nations, and privately funded efforts to solve social problems, enrich culture, and strengthen society are among the most significant undertakings in the United States. The Almanac of American Philanthropy was created to serve as the definitive reference on America's distinctive philanthropy. Upon its publication it immediately became the authoritative, yet highly readable, 1,342-page bible of private giving—chronicling the greatest donors in history, the most influential achievements, the essential statistics, and summaries of vital ideas about charitable action. Now there is this new Compact Edition of the Almanac. It offers highlights of the crucial information and fascinating arguments contained in the full-length Almanac, in a condensed format. All updated to 2017!
Download or read book Individual retirement arrangements IRAs written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Does Government Spending Crowd Out Voluntary Labor and Donations written by Julia Bredtmann and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private charitable contributions play an essential role in most economies. From a policy perspective, there is concern that comprehensive government spending might crowd out private charitable donations. If perfect crowding out occurs, then every dollar spent by the government will lead to a one-for-one decrease in private spending, leaving the total level of welfare unaltered. Understanding the magnitude and the causes of crowding out is crucial from a policy perspective, as crowding out represents a hidden cost to public spending and can thus have significant consequences for government policies toward public welfare provision.
