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Law and Society

2011

Grace S Lee

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Articles 1 - 7 of 7

Full-Text Articles in Law

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …


Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee Mar 2011

Please Don't Squeeze The Charities: Taxing Charitable Contributions During An Economic Downturn, Grace S. Lee

Grace S Lee

Non-profit charitable organizations often experience enhanced financial strain during an economic crisis like the current one, since they frequently suffer not only a drop in donations but also an increase in demand for their services. This Article addresses this “squeeze” on the non-profit sector by proposing ways to increase levels of charitable giving by individuals and corporations during a recession, primarily through changes to the charitable deduction. In particular, this Article proposes converting the current deduction to a credit that is available to all taxpayers and providing a tax credit to employers who second their employees to work for charitable …