The Charitable Contribution Deduction: Section 170 Reorganized

Full Text Reports... 2013-03-29

Summary:

The Charitable Contribution Deduction: Section 170 Reorganized Source: Urban Institute This paper attempts first to clarify tax rules concerning charitable contributions by reorganizing section 170 and simplifying the language, where possible, so that the operative rules will be clearer. In addition, a revision of the estate and gift tax provisions, intended to increase uniformity, is [...]

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Tags:

taxation urban institute nonprofits and volunteerism

Authors:

fulltextreports

Date tagged:

03/29/2013, 14:14

Date published:

03/29/2013, 12:26