Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 2 of 2
Full-Text Articles in Business
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan J. Drenth
Effects Of The Tax Cuts And Jobs Act Of 2017 On Nonprofits’ Charitable Contributions, Megan J. Drenth
ELAIA
Background The Tax Cuts and Jobs Act (TCJA), passed in 2017, significantly altered individuals’ taxes for all filing statuses, notably increasing the standard deduction. By nearly doubling the standard deduction, it considerably decreased those individuals choosing the itemized deduction. Due to this, it may impact charitable contributions, a major source of nonprofits’ revenues. Prior studies projected a variety of stances regarding changes in giving levels due to the TCJA. This study attempted to determine the overall effect of the TCJA on nonprofits, as well as within the National Taxonomy of Exempt Entities (NTEE) major groups Education, Health, Human Services, Public …
A Self-Study Of Frn Olivet: A Student-Led Food Recovery Model On A University Campus, Madeira Sherwood
A Self-Study Of Frn Olivet: A Student-Led Food Recovery Model On A University Campus, Madeira Sherwood
ELAIA
An alarming amount of unserved food, which emits carbon dioxide into the atmosphere, is thrown away daily on university campuses. In those same college communities, there is likely a large food insecure population that is going to bed hungry every night. The Food Recovery Network (FRN) is a network of colleges and universities across the United States that seeks to bridge this gap. The FRN chapter at Olivet Nazarene University, established in October 2017, encountered challenges in its first couple years of operation because there were not yet many resources that laid out best practices for a food recovery program …