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- Carried Interest (1)
- Charitable Deductions (1)
- Donative Theory (1)
- Dual Subsidy Theory (1)
- Federal Tax Exemption (1)
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- IRS Tax Code Section 501(c)(3) (1)
- Income tax deductions for charitable contributions (1)
- Income tax exemptions (1)
- Nonprofit Hospitals (1)
- Partisan Political Speech (1)
- Religious institutions -- Political activity (1)
- Separation of Church and State (1)
- Tax Exemptions (1)
- Tax Reform (1)
- Tax Reform Proposals (1)
- Tax-Subsidized Contributions (1)
- Voluntary hospitals (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
The Dual Subsidy Theory Of Charitable Deductions, Ilan Benshalom
Indiana Law Journal
Americans contribute billions of dollars to charities on an annual basis. Charitable contributions not only represent American generosity, they also represent a form of giving that provides donors with tax relief The current literature on charitable contributions suggests that this relief plays an important role not only in decentralizing the provision of public goods, but also in helping the nonprofit sector provide public goods more efficiently than government spending. Even if these claims were indisputable, they are insufficient to justify the current scheme's antidemocratic function. This Article argues that, at their core, tax-subsidized contributions are part of a nondemocratic mechanism …
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Recasting Carried Interest: An Examination Of Recent Tax Reform Proposals, Marguerite Racher Snyder
Indiana Law Journal
No abstract provided.
Putting The Community Back In Community Benefit: Proposed State Tax Exemption Standard For Nonprofit Hospitals, Michele R. Goodman
Putting The Community Back In Community Benefit: Proposed State Tax Exemption Standard For Nonprofit Hospitals, Michele R. Goodman
Indiana Law Journal
No abstract provided.
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Does The Constitutional Norm Of Separation Of Church And State Justify The Denial Of Tax Exemption To Churches That Engage In Partisan Political Speech, Johnny Rex Buckles
Indiana Law Journal
No abstract provided.