Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
- File Type
Articles 1 - 14 of 14
Full-Text Articles in Law
High-Profile, Low-Profile And Hidden Need Organizations: Understanding The Effects Of An Economic Downturn On Charitable Contributions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has previously been neglected is how the charitable sector is affected by changes to the economy at …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has previously been neglected is how the charitable sector is affected by changes to the economy at …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Mitigating The Effects Of An Economic Downturn On Charitable Contributions: Facing The Problem And Contemplating Solutions, Grace S. Lee
Grace S Lee
Charitable giving has been a foundation of American society almost since the nation began, but the issue of how such giving should be treated for tax purposes has been the subject of frequent debate. Scholars have proposed various theories explaining why the positive effects of this deduction on both donors and donees outweigh the negative impact on government coffers of this tax expenditure, although many still criticize certain features of the deduction in its current form. However, one area of this research that has been neglected is how the charitable sector is affected by changes to the economy at large. …
The Economics Of Section 170: A Case For The Charitable Deduction Of Parochial School Tuition, Meir Katz
The Economics Of Section 170: A Case For The Charitable Deduction Of Parochial School Tuition, Meir Katz
Meir Katz
That payments for parochial school tuition are not deductible under Section 170 of the Internal Revenue Code is a foregone conclusion in the eyes of many tax policy scholars. Tuition provides an easy case because the donor receives something of great value in return for his donation: the education of his children. This Article questions that conclusion. By taking a close look at the economics behind these tuition payments in the context of a discrete population, the religious Jewish community, I show that traditional economic assumptions are inappropriate for analysis of those payments. Rather than a traditional economic exchange for …