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College of William & Mary Law School

Taxation-Federal

Charitable Donations

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Reforming The Charitable Contribution Tax Deduction: Accounting For Random Acts Of Charity, Janene R. Finley Feb 2019

Reforming The Charitable Contribution Tax Deduction: Accounting For Random Acts Of Charity, Janene R. Finley

William & Mary Business Law Review

Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts and Jobs Act of 2017. Although the new law increased the limitation of deductible charitable contributions to 60 percent of adjusted gross income, the standard deduction was also increased. Increasing the standard deduction is expected to reduce the number of taxpayers who are able to itemize their deductions in the next tax year, which is expected to reduce charitable giving in the future. This Article discusses proposals to amend the Internal Revenue Code to promote charitable giving, including a non-itemizer deduction. In addition ...


Form 8283 And Instructions Nov 2010

Form 8283 And Instructions

William & Mary Annual Tax Conference

No abstract provided.


Navigating Uncharted Waters: The New Charitable Entity Legislation, Robert L. Thalhimer, Michele A. W. Mckinnon Nov 2007

Navigating Uncharted Waters: The New Charitable Entity Legislation, Robert L. Thalhimer, Michele A. W. Mckinnon

William & Mary Annual Tax Conference

No abstract provided.


The Effects Of The Virginia Land Preservation Credit On Federal Taxable Income: Should The Right Hand Take From What The Left Hand Gave?, W. Eugene Seago Oct 2007

The Effects Of The Virginia Land Preservation Credit On Federal Taxable Income: Should The Right Hand Take From What The Left Hand Gave?, W. Eugene Seago

William & Mary Environmental Law and Policy Review

No abstract provided.