Taxation-Federal Commons^™

State Responses To Federal Tax Reform: Charitable Tax Credits, David Gamage, Joseph Bankman, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry Jr., Manoj Viswanathan

Articles by Maurer Faculty

This paper summarizes the current federal income tax treatment of charitable contributions where the gift entitles the donor to a state tax credit. Such credits are very common and are used by the states to encourage private donations to a wide range of activities, including natural resource preservation through conservation easements, private school tuition scholarship programs, financial aid for college-bound children from low-income households, shelters for victims of domestic violence, and numerous other state-supported programs. Under these programs, taxpayers receive tax credits for donations to governments, government-created funds, and nonprofits.

A central federal income tax question raised by these donations …

New Incentives For Middle Class Philanthropy: Radical Funding For The Public Good, Samuel M. Loescher

IUSTITIA

The recent expansions in membership and budget of the American Civil Liberties Union and, even more dramatically, the explosive funding by mail of newly-founded Common Cause and Public Citizen, all suggest the presence of evolutionary forces at work in the American political economy that are encouraging a renewal of middle class associations to monitor powerful institutions and to advocate in behalf of the relatively powerless.

The rash of whistle-blowing disclosures of citizen professionals which have alerted us to the multi-billion dollar wastage on C-5As and attack carriers, the existence of My-Lais, the military assemblage of dossiers on 30 million civilians, …