Law Commons^™

Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan

Patrick E. Tolan Jr.

President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.

In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …

Going-Going-Green: Strategies Fostering Sustainable New Federal Buildings, Patrick E. Tolan Jr.

Patrick E. Tolan Jr.

Green building, also known as sustainable building or high performance building, has exploded in popularity over the past several years as construction experience and cost-benefit studies have shown that owners of green buildings derive financial as well as environmental benefits. By smartly designing the building to maximize advantages at the onset, these newer buildings are more friendly to workers, more flexible for future growth, better integrate environmental and comfort factors using a whole building design philosophy, and help conserve energy, water, and other resources. As the world’s largest owner and operator of buildings and the nation’s largest energy user, the …