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How Does the Incentive Effect of the Charitable Deduction Vary Across Charities?
Yetman, Robert J. - 2013
estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately -1.0 and a … private foundations. When we partition our elasticities across 24 public charity types, we find significant elasticities of -1 …
Persistent link: https://www.econbiz.de/10013095784
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Cross-Border Charitable Contributions
Thoemmes, Otmar - 2015
The tax treatment of cross-border charitable contributions increasingly concerns both individuals and corporations. Individuals make donations of money, financial, and nonfinancial assets, including intellectual property, time, and skills on their own or someone else's behalf to support...
Persistent link: https://www.econbiz.de/10013012728
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Surnamed Charitable Trusts : Immortalilty at Taxpayer Expense
Drennan, William A. - 2015
Charitable trust law authorizes surnamed trusts, and provides no convenient mechanism to force a name change even hundreds of years after the founder's death. Tax law treats the use of a surname as harmless. A founder's ability to surname can provide a significant benefit to the founding family...
Persistent link: https://www.econbiz.de/10013039441
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Taxation of Charities in the Netherlands
Hemels, Sigrid - 2014
In the Netherlands, special tax incentives apply for so called ‘public benefit pursuing entities' (hereinafter PBEs). Currently, the Dutch tax authorities have registered 50.000 PBEs. The main criterion is not whether the activities or the entities are not for profit, but whether these...
Persistent link: https://www.econbiz.de/10013066971
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Ain’t Charity : Disallowing Deductions for Kept Resources
Johnson, Calvin H. - 2010
not charity or a reduction of standard of living but self-service, and the payment is not properly deducted. This proposal … but the taxpayer attended services or events put on by the charity. Deductions would be allowed only for payments to the … charity in excess of the floor. Similarly, a deduction for unrealized appreciation of property given to charity is a way of …
Persistent link: https://www.econbiz.de/10014192286
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Nonprofit and Charitable Uses of LLCs
Brewer, Cassady V. - 2015
The overwhelming first choice in new, for-profit business entity formations is the limited liability company (“LLC”). Less well known, however, is the increasing use of LLCs for nonprofit and charitable endeavors. Accordingly, this chapter explores in four parts the emerging use of LLCs for...
Persistent link: https://www.econbiz.de/10013026060
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Speeding Up Benefits to Charity : Donor Advised Fund and Foundation Reform
Colinvaux, Roger - 2021
. Until the funds are released from the intermediary, no working charity is able to benefit from the donation. Congress …
Persistent link: https://www.econbiz.de/10014086391
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Insuring your donation : an experiment
Buijze, Renate; Engel, Christoph; Hemels, Sigrid - 2015
insurance option is only critical for their willingness to donate to a charity if the uncertainty affects the proper use of …
Persistent link: https://www.econbiz.de/10011349366
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Whether Piety or Charity : Classification Issues in the Exemption of Churches and Charities from Property Taxation
Witte, John - 2017
piety and charity, religion and benevolence, to determine whether and on what basis a petitioner’s property can be exempted …
Persistent link: https://www.econbiz.de/10014043365
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The Taming of the Charitable Shrew : State Roll Back of Charity Tax Concessions
Murray, Ian - 2017
common law concept of “charity” that applies for State taxes has continued to expand, so reducing the behaviour …
Persistent link: https://www.econbiz.de/10014120629