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 Estimates of Federal Tax Expenditures written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 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 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Download or read book United States Code written by United States and published by . This book was released on 1989 with total page 1192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 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 A Tax Guide to Conservation Easements written by C. Timothy Lindstrom and published by Island Press. This book was released on 2012-09-26 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehensive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.
Download or read book The Tax Law of Charitable Giving 2016 Cumulative Supplement written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2016-05-02 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic tax guide for charitable giving, updated and expanded for 2016 The Tax Law of Charitable Giving is the leading guide to the rules, regulations, and laws governing charitable gifts, written by one of the most trusted legal authorities on tax-exempt organizations. Completely revised, revamped, and updated for 2016, this invaluable guide provides plain-English explanations and supporting documentation to assist in the decision making process. This supplement includes discussion of the new healthcare tax on investment income of trusts and the impact on pooled income funds, updates to federal estate tax law, and case law on substantiation and appraisal requirements, as well as detailed coverage of new Department of Treasury regulations concerning recordkeeping, an update of law summary for donor-advised funds, and an updated summary of recent legislation's impact on the U.S. tax system. Supporting citations and documentation are provided, and references to rulings, regulations, cases, and tax literature are included throughout. The companion website features appendices, tables, IRS examination guidelines for charitable giving, and more, to help you stay fully up-to-date with the most current tax laws related to charitable giving. Tax law changes continuously, and the rules surrounding charitable gifts are under increasing scrutiny. This book provides clear, easy-to-follow guidance on the latest updates to help ensure complete compliance and well-informed decision-making. Get up to date on the most recent charitable gift regulations Dig deep into healthcare tax, federal estate tax, donor-advised funds, and more Gain access to downloadable tables, IRS guidelines, and other helpful documents Make the right decisions about your organization's fund–development program With comprehensive, authoritative guidance and the most current applicable laws, rules, and regulations, The Tax Law of Charitable Giving is an invaluable resource for any tax-exempt organization.
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Download or read book Taking Philanthropy Seriously written by William Damon and published by Indiana University Press. This book was released on 2006 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategies for effective and responsible giving
Download or read book The Routledge Handbook of Taxation and Philanthropy written by Henry Peter and published by . This book was released on 2021-12 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Routledge Handbook on Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective-covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law-because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark, yet only the beginning of a journey in which a lot remains to be studied, learned, and said"--
Download or read book Giving USA 2020 written by Giving USA Foundation and published by . This book was released on 2020-06-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book Charitable Contributions written by United States. Internal Revenue Service and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Use of Fiscal Agents written by John A. Edie and published by . This book was released on 1990 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
