Charitable Giving And Tax Policy

Author : Gabrielle Fack,Camille Landais
Publisher : Oxford University Press
Page : 163 pages
File Size : 41,5 Mb
Release : 2016
Category : Business & Economics
ISBN : 9780198723660

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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 : Charles T. Clotfelter
Publisher : University of Chicago Press
Page : 336 pages
File Size : 44,9 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 : United States. Congress. Joint Committee on Internal Revenue Taxation,United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 12 pages
File Size : 41,7 Mb
Release : 1976
Category : Tax expenditures
ISBN : UOM:39015078703892

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Estimates of Federal Tax Expenditures by United States. Congress. Joint Committee on Internal Revenue Taxation,United States. Congress. House. Committee on Ways and Means Pdf

Author : OECD
Publisher : OECD Publishing
Page : 640 pages
File Size : 43,9 Mb
Release : 2020-04-30
Category : Electronic
ISBN : 9789264451186

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Taxing Wages 2020 by OECD Pdf

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.

Author : United States
Publisher : Unknown
Page : 1508 pages
File Size : 50,6 Mb
Release : 1952
Category : Law
ISBN : UCR:31210025663863

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United States Code by United States Pdf

Author : Kahanoff Foundation. Non-Profit Sector Research Initiative
Publisher : McGill-Queen's Press - MQUP
Page : 614 pages
File Size : 54,6 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 : Henry Peter,Giedre Lideikyte Huber
Publisher : Routledge
Page : 759 pages
File Size : 48,5 Mb
Release : 2021-12-24
Category : Business & Economics
ISBN : 9781000514247

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The Routledge Handbook of Taxation and Philanthropy by Henry Peter,Giedre Lideikyte Huber Pdf

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Author : Rob Reich
Publisher : Princeton University Press
Page : 258 pages
File Size : 45,6 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 : Anonim
Publisher : Unknown
Page : 70 pages
File Size : 51,8 Mb
Release : 2012*
Category : Incorporation
ISBN : 1443570079

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

Author : Leonardo Marques dos Santos
Publisher : Unknown
Page : 524 pages
File Size : 46,6 Mb
Release : 2022
Category : Charitable uses, trusts, and foundations
ISBN : 9087227507

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Donations and Tax by Leonardo Marques dos Santos Pdf

This book is focused on the concept and functions of corporate charitable donations. Charitable giving practices have always been a feature of society and will continue to be so in the future. In any case, the current and more widespread understanding of what corporate charitable donations are and of what their functions are, i.e. as mostly altruistic and non-commercial actions, is obsolete. There is still a prevailing misconception regarding the absence of economic benefits for corporations that grant charitable donations. This misconception leads to a misunderstanding of what motivates corporations to donate. This greatly impacts the way tax systems are designed and drafted. In addition, it generates suspicion regarding corporate charitable actions. This book provides a unique insight into the essential features of corporate charitable donations and their respective functions. It suggests a paradigm shift from an altruism-based approach to a functional approach that allows viewing donations as intrinsically bilateral relations, with benefits arising for both donor and donee. Building on this analysis, and with due consideration for constitutional and international law constraints, the book analyses how to improve the tax technical treatment of corporate charitable donations and perfect tax policy choices behind the tax system. It also provides a research breakthrough in legal and policy analysis, allowing for a move beyond the status quo, which is still mainly grounded in the understanding that any measures associated with donations are exceptional, qualifying as incentives or benefits that do not really form part of the structural features of a sound tax regime. --

Author : OECD
Publisher : OECD Publishing
Page : 138 pages
File Size : 49,6 Mb
Release : 2020-11-26
Category : Electronic
ISBN : 9789264406193

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OECD Tax Policy Studies Taxation and Philanthropy by OECD Pdf

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.

Author : Elizabeth T. Boris,C. Eugene Steuerle
Publisher : The Urban Insitute
Page : 476 pages
File Size : 44,8 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 : 44,9 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?

Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 284 pages
File Size : 42,6 Mb
Release : 1990
Category : Individual retirement accounts
ISBN : NYPL:33433019921778

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Individual retirement arrangements (IRAs) by United States. Internal Revenue Service Pdf

Author : Jerald Schiff
Publisher : Praeger
Page : 178 pages
File Size : 54,9 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.