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 The Nonprofit Sector written by Walter W. Powell and published by Yale University Press. This book was released on 2006-01-01 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a multi-disciplinary survey of nonprofit organizations and their role and function in society. This book also examines the nature of philanthropic behaviours and an array of organizations, international issues, social science theories, and insight.
Download or read book Charity Law and the Liberal State written by Matthew Harding and published by Cambridge University Press. This book was released on 2014-10-09 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charity Law and the Liberal State considers questions relating to state action and public discourse that are raised by the law of charity. Informed by liberal philosophical commitments and of interest to both charity lawyers and political philosophers, it addresses themes and topics such as: the justifiability of the state's non-neutral promotion of charitable purposes; the role of altruism in charity law; charity law, the tax system and the demands of distributive justice; the proper treatment of religious and political purposes in charity law; and the appropriate response of the liberal state to discrimination in the pursuit of charitable purposes.
Download or read book Property tax Exemption for Charities written by Evelyn Brody and published by The Urban Insitute. This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.
Download or read book Not for Profit Law written by Matthew Harding and published by Cambridge University Press. This book was released on 2014-05-08 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.
Download or read book The Third Sector written by Helmut K. Anheier and published by Walter de Gruyter. This book was released on 2013-06-10 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Non profit Enterprise in Market Economics written by E. James and published by Taylor & Francis. This book was released on 2013-07-04 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyses the behaviour of not-for-profit organizations under a variety of conditions and contrasts them with profit maximizing firms, other types of profit-constrained firms and with public bureaucracies.
Download or read book Federal Taxation of Income Estates and Gifts written by Boris I. Bittker and published by . This book was released on 1989 with total page 1602 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nonprofit Enterprise in the Arts written by Paul J. DiMaggio and published by Oxford University Press. This book was released on 1987-01-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking the dichotomy of nonprofit "high culture" and for-profit "popular culture" into consideration, this volume assesses the relationship between social purpose in the arts and industrial organization. DiMaggio brings together some of the best works in several disciplines that focus on the significance of the nonprofit form for our cultural industries, the ways in which nonprofit arts organizations are financed, and the constraints that patterns of funding place on the missions that artists and trustees may wish to pursue. Showing how the production and distribution of art are organized in the United States, the book delineates the differing roles of nonprofit organizations, proprietary firms, and government agencies. In doing so, it brings to the surface some of the special tensions that beset arts management and policy, the way the arts are changing or are likely to change, and the policy alternatives "high culture" faces.
Download or read book Cases and Materials on Federal Income Taxation written by Adrian A. Kragen and published by . This book was released on 1985 with total page 1414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a selection of leading cases, rulings and other traditional materials appropriate for a law student's introduction to federal income taxation.
Download or read book Community Organizations written by Carl Milofsky and published by Oxford University Press, USA. This book was released on 1988 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the roles, functions, and governance of non-profit organizations that work on behalf of the welfare of citizens of specific communities.
Download or read book Why the Wealthy Give written by Francie Ostrower and published by Princeton University Press. This book was released on 1997-04-02 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a series of candid personal interviews with nearly one hundred donors, Why the Wealthy Give offers an in-depth look at the world of elite philanthropy. Francie Ostrower focuses on the New York City area, with its high concentration of affluent donors, to explore both the motivations of individual donors and the significance of philanthropy for the culture and organization of elite groups. In so doing, she offers an account of why the wealthy give that also provides insight into the nature of elite culture, status, identity, and cohesion. Emphasizing the diversity of philanthropy, the book also shows how and why different types of donors support different causes. It further demonstrates how, in the face of considerable change, elite philanthropy has adapted and therefore endured. A timely discussion explores the ways in which elite donors view the respective roles of government and philanthropy. Why the Wealthy Give shows that elite philanthropy involves far more than writing a check. The wealthy take philanthropy and adapt it into an entire way of life that serves as a vehicle for the social and cultural life of their class. This is reflected in the widespread popularity of educational and cultural causes among donors. At the same time, Ostrower finds divergent patterns of giving that reflect alternative sources of donor identity, such as religion, ethnicity, and gender, and explains why certain kinds of donors are more or less likely to diverge from the prestige hierarchy of their class in their philanthropy.
Download or read book Taxation of Nonprofit Organizations written by James J. Fishman and published by . This book was released on 2003 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: This casebook provides detailed information on nonprofit organizations. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.
Download or read book Top Ten Global Justice Law Review Articles 2007 written by Amos N Guiora and published by Oxford University Press. This book was released on 2008-08-19 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Top Ten Global Justice Law Review Articles 2007 is a thorough and accessible review of the most salient, the most controversial, and the most illuminating essays on security law in the previous calendar year. In this edition, Professor Amos Guiora presents the ten most vital and pertinent law review articles from 2007 written by both scholars who have already gained international prominence as experts in security law as well as emerging voices in the security-law debate. These articles deal with issues of terrorism, security law, and the preservation of civil liberties in the post-9/11 world. The chosen selections derive not just from the high quality and expertise of the articles' authors, but equally from the wide diversity of legal issues addressed by those authors. Guiora combines the expertise of scholars from such accredited institutions as Harvard, Stanford, the U.S Military Academy and the U.S. Department of Defense to provide a valuable resource for scholars and experts researching this important subject area. This annual review provides researchers with more than just an authoritative discussion on the most prominent security debates of the day; it also educates researchers on new issues that have received far too little attention in the press and in academia. These expert scholars and leaders tackle and give voice to these issues that range from cyberterror to detention of suspected terrorists to France's tightening of its civil liberties policy to new restrictions on religious philanthropy and beyond. Together, the vast knowledge and independent viewpoints represented by these ten authors make this volume, of what will be an annual review within the Terrorism, 2nd Series, a valuable resource for individuals new to the realm of security law and for advanced researchers with a sophisticated understanding of the field. Top Ten Global Justice Law Review Articles 2007 serves as a one-stop guidebook on how both the U.S. and the world generally are currently waging the war on terror.
Download or read book Unrelated Business Income Tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1988 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book America s Wealthy and the Future of Foundations written by Teresa Jean Odendahl and published by . This book was released on 1987 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strategic Giving written by Peter Frumkin and published by University of Chicago Press. This book was released on 2008-09-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The philanthropic landscape is changing dramatically as a new generation of wealthy donors seeks to leave its mark on the public sphere. Peter Frumkin reveals in Strategic Giving why these donors could benefit from having a comprehensive plan to guide their giving. And with this thoughtful and timely book, he provides the much-needed framework to understand and develop this kind of philanthropic strategy. After listening for years to scores of individual and institutional funders discuss the challenges of giving wisely, Frumkin argues here that contemporary philanthropy requires a thorough rethinking of its underlying logic. Philanthropy should be seen, he contends, as both a powerful way to meet public needs and a meaningful way to express private beliefs and commitments. He demonstrates that finding a way to simultaneously fulfill both of these functions is crucial to the survival of philanthropy and its potential to support pluralism in society. And he goes on to identify the five essential elements donors must consider when developing a philanthropic strategy—the vehicle through which giving will flow, the way impact will be achieved, the level of engagement and profile sought, the time frame for giving, and the underlying purpose of the gift. Frumkin’s point is that donors must understand strategic giving as the integration of these five critical dimensions to giving. Essential reading for donors, researchers, and anyone involved with the world of philanthropy, Strategic Giving provides a new basis for understanding philanthropic effectiveness and a promising new way for philanthropy to achieve the legitimacy that has at times eluded it.
