Of the $240.7 billion donated to U.S. charities in 2003, 75 percent was from individuals. Of that total, $145.7 billion was taken as itemized deductions on federal income tax returns. In addition, non-itemizers and non-filers contributed $33.0 billion – contributions that received no special tax treatment. Under current law, only taxpayers who itemize may deduct from Adjusted Gross Income (AGI) their charitable donations in determining taxable income. In recent years, a number of different proposals have been put forth that would alter the tax treatment of giving by individuals. Some plans would extend a variant of the charitable deduction to non-itemizers (see CBO, 2002, 2007). Other plans — some components of fundamental tax reform — woul...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
In this article, I propose to discuss the propriety and vitalityof the federal income tax deduction ...
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations...
Under current law, taxpayers who itemize deductions may deduct the amount they donate to charities f...
Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts ...
Congress is currently considering tax changes that could substantially reduce charitable giving in t...
This report summarizes the provisions affecting charitable contribution deductions of individuals, a...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
This paper estimates the effects of three federal tax acts—the Economic Growth and Tax Relief Reconc...
The purpose of this paper is to examine the predicted effects of tax reform in the 1980s (the tax ac...
Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxp...
To give and live to give again has always been the American way. Traditionally, Americans contribute...
This Article examines the tax treatment of charitable contributions and concludes that contributors ...
The current federal system of tax law, in attempting to encourage the shift of assets from private i...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
In this article, I propose to discuss the propriety and vitalityof the federal income tax deduction ...
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations...
Under current law, taxpayers who itemize deductions may deduct the amount they donate to charities f...
Concern for the tax treatment of charitable contributions has increased as a result of the Tax Cuts ...
Congress is currently considering tax changes that could substantially reduce charitable giving in t...
This report summarizes the provisions affecting charitable contribution deductions of individuals, a...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
This paper estimates the effects of three federal tax acts—the Economic Growth and Tax Relief Reconc...
The purpose of this paper is to examine the predicted effects of tax reform in the 1980s (the tax ac...
Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxp...
To give and live to give again has always been the American way. Traditionally, Americans contribute...
This Article examines the tax treatment of charitable contributions and concludes that contributors ...
The current federal system of tax law, in attempting to encourage the shift of assets from private i...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
The article identifies two goals of the charitable giving tax incentives: promoting actual charitabl...
In this article, I propose to discuss the propriety and vitalityof the federal income tax deduction ...
This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations...