Charitable Giving And Government Policy

Author : Jerald Schiff
Publisher : Praeger
Page : 178 pages
File Size : 47,7 Mb
Release : 1990-03-09
Category : Business & Economics
ISBN : UCAL:B4360657

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Charitable Giving and Government Policy by Jerald Schiff Pdf

Schiff presents a framework within which charitable behavior can be understood from an economist's viewpoint. He stresses the impact of various government fiscal policies on charitable giving, an issue of increasing importance in light of social welfare spending cuts and the Tax Reform Act of 1986. The book begins with an introduction of the issues involved and an explanation of how an economic analysis differs from that of other disciplines. Using a model of basic giving, he describes conditions under which government spending will crowd out, or reduce, charitable giving. This analysis is then extended in several different directions in the balance of the book. In conclusion, Schiff considers likely future trends in the charitable sector.

Author : Gabrielle Fack,Camille Landais
Publisher : Oxford University Press
Page : 184 pages
File Size : 43,6 Mb
Release : 2016-09-01
Category : Business & Economics
ISBN : 9780191035623

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Charitable Giving and Tax Policy by Gabrielle Fack,Camille Landais Pdf

Over the past couple of decades, differentials in the level of private contributions to charitable organizations have become a central matter of public policy. Because private charitable contributions finance many socially valuable activities (for example, education and the arts), many governments have tried to boost private philanthropy through various active policy interventions. Furthermore, the temptation to rely on private contributions to finance the provision of public goods has increased substantially in recent years as fiscal constraints have become tighter. Yet there is little robust quantitative evidence regarding the differentials in private charitable giving across countries, and more importantly very little consensus on why these differentials may exist. This volume provides an original, comparative, and historical analysis of charitable giving and of tax policies towards private philanthropy across different countries. It sheds new light on the determinants of private philanthropy and offers interesting practical insights for improving tax policies towards charitable giving.

Author : Kathleen Mary Day,Rose Anne Devlin,University of Ottawa. Department of Economics
Publisher : Unknown
Page : 40 pages
File Size : 46,7 Mb
Release : 1997
Category : Business & Economics
ISBN : IND:30000112495514

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The Nonprofit Sector and Public Policy in Canada by Kathleen Mary Day,Rose Anne Devlin,University of Ottawa. Department of Economics Pdf

Author : Kahanoff Foundation. Non-Profit Sector Research Initiative
Publisher : McGill-Queen's Press - MQUP
Page : 614 pages
File Size : 55,6 Mb
Release : 2001
Category : Business & Economics
ISBN : 0773521127

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Between State and Market by Kahanoff Foundation. Non-Profit Sector Research Initiative Pdf

Between State and Market surveys and critiques the existing literature on charities law as well as the laws themselves. The authors offer policy prescriptions for the future of an increasingly vital sector of Canadian society. The first section of the book contains an overview of the charitable sector in Canada, a sociological review of altruism in different societies, a discussion of altruism in various philosophical and religious traditions, an economic analysis of "rational voluntarism," and an assessment of the relationship between the charitable sector and the welfare state. The second section contains five papers on the legal definition of charity, both general (the jurisprudence of the Federal Court of Appeal and a proposal for rethinking the concept of "public benefit"), and particular (the political purposes doctrine, religion as charity, and a commentary on the recent major Supreme Court decision on the meaning of charity). The third section deals with the tax status of charities: two papers evaluate the current tax credit system and one deals with the administration of charities by the Canada Customs and Revenue Agency. The final section contains essays on charities and commercial enterprise, on the regulation of fund-raising, and on needed reforms in non-profit corporation law. At a time when the federal government is about to embark on a wide range of policy initiatives to assist and regulate the non-profit sector, these essays are necessary reading for anyone concerned with the future of the charitable sector in Canada. Contributors include Neil Brooks (Osgoode Hall Law School), Cara Cameron (McGill), Bruce Chapman, Kevin Davis (Toronto), Abraham Drassinower (Toronto), David Duff (Toronto), Richard Janda (McGill), Will Kymlicka (Queen's), Andrée Lajoie (Montreal), Mayo Moran (Toronto), Charles-Maxime Panaccio (office of Mr Justice Charles Gonthier), Jim Phillips, Jane Allyn Piliavin (Wisconsin-Madison), David Sharpe (Attorney-General's Office, New York State), Lorne Sossin (Osgoode Hall Law School), David Stevens, and Jen-Chieh Ting (Academia Sinica). Jim Phillips is professor of law at the University of Toronto. Bruce Chapman is professor of law at the University of Toronto. David Stevens is professor of law at McGill University

Author : Molly F. Sherlock,Jane Gravelle
Publisher : DIANE Publishing
Page : 65 pages
File Size : 41,6 Mb
Release : 2018*
Category : Social Science
ISBN : 9781437926033

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Overview of the Nonprofit and Charitable Sector by Molly F. Sherlock,Jane Gravelle Pdf

The nonprofit and charitable sector represents a significant portion of the U.S. economy. Contents: (1) Provides a formal definition of the nonprofit and charitable sector; (2) Reports on the size and scope of the charitable sector. Charitable organizations are estimated to employ more than 7% of the U.S. workforce, while the broader nonprofit sector is estimated to employ 10% of the U.S. workforce; (3) Examines how charities are funded. Revenue comes from a variety of sources, including private contributions, payments, government grants, and investment income; (4) Provides an overview of the charitable sector¿s relationship with government; (5) Policy considerations. Charts and tables.

Author : Rob Reich
Publisher : Princeton University Press
Page : 258 pages
File Size : 52,9 Mb
Release : 2020-05-05
Category : Philosophy
ISBN : 9780691202273

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Just Giving by Rob Reich Pdf

The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.

Author : Charles T. Clotfelter
Publisher : University of Chicago Press
Page : 336 pages
File Size : 50,9 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226110615

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Federal Tax Policy and Charitable Giving by Charles T. Clotfelter Pdf

The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

Author : Elizabeth Boris,C. Eugene Steuerle
Publisher : Rowman & Littlefield
Page : 372 pages
File Size : 55,9 Mb
Release : 2016-09-22
Category : Political Science
ISBN : 9781442271791

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Nonprofits and Government by Elizabeth Boris,C. Eugene Steuerle Pdf

Nonprofits and Government provides students and practitioners with the first comprehensive, interdisciplinary, research-based inquiry into the collaborative and conflicting relationship between nonprofits and government at all levels: local, national, and international. The contributors—all leading experts—explore how government regulates, facilitates, finances, and oversees nonprofit activities, and how nonprofits, in turn, try to shape the way government serves the public and promotes the civic, religious, and cultural life of the country. Buttressed by rigorous scholarship, a solid grasp of history, and practical ideas, this 360-degree assessment frees discussion of the nonprofit sector’s relationship to government from both wishful and insular thinking. The third edition, addresses the tremendous changes that created both opportunities and challenges for nonprofit-government relations over the past ten years, including new audit requirements, tax and regulatory changes, consequences of the Affordable Care Act and the Great Recession, and new nonprofit and philanthropic forms. Contributors include Alan J. Abramson, Elizabeth T. Boris, Erica Broadus, Evelyn Brody, John Casey, Roger Colinvaux, Joseph J. Cordes , Teresa Derrick-Mills, Nathan Dietz, Lewis Faulk, Marion Fremont-Smith, Saunji D. Fyffe, Virginia Hodgkinson, Béatrice Leydier, Cindy M. Lott, Jasmine McGinnis Johnson, Brice McKeever, Susan D. Phillips, Steven Rathgeb Smith, Ellen Steele, C. Eugene Steuerle, Dennis R. Young, and Mary K. Winkler.

Author : Kerry O'Halloran,Myles McGregor-Lowndes,Karla Simon
Publisher : Springer Science & Business Media
Page : 627 pages
File Size : 51,5 Mb
Release : 2008-06-27
Category : Law
ISBN : 9781402084140

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Charity Law & Social Policy by Kerry O'Halloran,Myles McGregor-Lowndes,Karla Simon Pdf

Charity Law & Social Policy explores contemporary law, policy and practice in a range of modern common law nations in four parts and from the perspective of how this has evolved in the UK. As progenitor of a system bequeathed to its colonies and after centuries of leadership in developing the core principles, policies and precedents that subsequently shaped its development, the contribution of England & Wales, the originating jurisdiction, is first described and analysed in detail in Parts 1 and 2. These broadly sketch the parameters and role of ‘charity’ – seen as a mix of public and private interests - then address the law’s role in protecting, policing, adjusting and supporting charity. This provides the critical dimensions for the comparative analysis of experience in the common law nations that constitutes the main part of the book. Part 3, in 5 chapters, provides an analysis of the legal functions as they apply to type of need and thereby give effect to social policy in Singapore, Australia, New Zealand, Canada and the United States of America. Part 4 concludes with three chapters that appraise political influence as a factor in aligning charity law with social policy to create a facilitative environment for appropriate charitable activity. Attention is given to the central role of the regulator, contemporary charity law frameworks and definitional boundaries.

Author : Queen's University (Kingston, Ont.). School of Policy Studies
Publisher : Published for the School of Policy Studies, Queen's University by McGill-Queen's University Press
Page : 288 pages
File Size : 51,9 Mb
Release : 2000
Category : Business & Economics
ISBN : STANFORD:36105028535156

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The Nonprofit Sector in Canada by Queen's University (Kingston, Ont.). School of Policy Studies Pdf

Governments see not-for-profit agencies as an alternative mechanism for delivering public services. Activists see voluntary organizations as instruments of change. Analysts see community organizations as sources of trust and social cohesion. Despite these heady expectations, we know remarkably little about the not-for-profit sector in Canada. In this book a group of scholars respond to the need for basic research in this field, exploring the scope of the not-for-profit sector, the diverse roles that such organizations play, and their relationships with other sectors.

Author : Beth Breeze,J. Mohan
Publisher : Springer
Page : 142 pages
File Size : 45,8 Mb
Release : 2016-07-26
Category : Political Science
ISBN : 9781137522658

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The Logic of Charity by Beth Breeze,J. Mohan Pdf

What is charity? How does it operate, who does it benefit and what should we expect it to do? This important book helps to tackle the most common misunderstandings and misconceptions of charitable activity in contemporary British society, especially insofar as these affect the thinking of politicians and policymakers. The authors present and discuss over a dozen studies, including public attitudes to giving, large datasets on the geography and funding patterns of third sector organisations, and interviews with a wide range of donors, charity leaders, fundraisers and philanthropy advisers. This data enables them to explore the logic of charity in terms of the distribution of resources across causes and communities in the UK, and the processes behind philanthropic decision-making, to reveal a picture of charitable activity at odds with widespread assumptions.

Author : Anonim
Publisher : Unknown
Page : 70 pages
File Size : 53,8 Mb
Release : 2012*
Category : Incorporation
ISBN : 1443570079

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Not-for-profit Incorporator's Handbook by Anonim Pdf

Author : John Picton,Jennifer Sigafoos
Publisher : Bloomsbury Publishing
Page : 329 pages
File Size : 40,6 Mb
Release : 2020-05-14
Category : Law
ISBN : 9781509926848

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Debates in Charity Law by John Picton,Jennifer Sigafoos Pdf

Charitable organisations occupy a central place in society across much of the world, accounting for billions of pounds in revenue. As society changes, so does the law which regulates nonprofit organisations. From independent schools to foodbanks, they occupy a broad policy space. Not immune to scandals, sometimes nonprofits are in the news for all the wrong reasons and so, when they are in the public eye, regulators must respond to high profile cases. In this book, a team of internationally recognised charity law experts offers a modern take on a fast-changing policy field. Through the concept of policy debates it moves the field forward, providing an important reference point for developing scholarship in charity law and policy. Each chapter explores a policy debate, setting out the fault-lines in play, and often offering proposals for reform. Two important themes are explored in this edited collection. First, there is a policy tension in charity law between its largely conservative history and the need to keep up-to-date with social change. This pressure is felt acutely along key fault-lines, such as the extent to which a body of law which developed before the advent of legislated human rights is able to adapt to a rights-based world, and the extent to which independent schools – historically so closely linked with charity – might deserve their generous tax-breaks. The second theme explores the law from the perspective of a good-faith regulator, concerned to maximise the usefulness of charities. From the need to reform old organisations, to the need to ensure that charities enjoy the right amount of regulatory freedom in a world of payment-by-result contracts, the book critically charts the policy justifications for regulatory intervention, as well as the costs that such intervention might bring. Debates in Charity Law will be of interest to both academic researchers and students of the non-profit sector, looking to understand the links between law, social change and regulation. It will also help and guide nonprofit employees and volunteers, showing how their sector is shaped and moulded by the law.

Author : Elizabeth T. Boris,C. Eugene Steuerle
Publisher : The Urban Insitute
Page : 476 pages
File Size : 50,8 Mb
Release : 2006
Category : Business & Economics
ISBN : 0877667322

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Nonprofits & Government by Elizabeth T. Boris,C. Eugene Steuerle Pdf

The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit-government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit-government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors' wide-ranging discussion.

Author : Justin Healey
Publisher : Unknown
Page : 60 pages
File Size : 45,7 Mb
Release : 2021
Category : Charities
ISBN : 1922274224

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Charity and Giving by Justin Healey Pdf

As a nation, Australians can be a generous people. The massive fundraising response to the bushfires last summer is a case in point. In addition to direct financial giving, many Australians donate goods to charities and not-for-profits, volunteer their time, become involved with fundraising for a specific charity, or advocate and raise awareness for a cause or unmet need. In Australia there are over 50,000 registered charities which make up a diverse sector working across a broad range of areas, including health, education, social welfare, religion, culture, human rights, the environment and animal welfare. How do you choose the right charity to match a righteous cause, so that your donation really does count? Why do people give, and how can it be done responsibly and effectively? What is philanthropy ¿ could wealthier Australians do more to support the not-forprofit sector? This book explains the latest trends in giving and explores the ethics and effectiveness of legitimate charities. In a time of great need, what can we do to make a positive difference?