Topic
Charitable Contribution Deduction
256 published works
Nonprofit Law Prof Blog
Kearns: “For Treasury Charity Starts at Home”
Deborah Kearns (Albany) has posted For Treasury Charity Starts at Home: Treasury's New Interpretation of the Fiduciary Income Tax Charitable Deduction, which the Virginia Tax Review just published. Here is…
Nonprofit Law Prof Blog
Glass v. Van Lokeren—Conservation Easement Donors Sue Land Trust
In 1992 and 1993, Charles and Susan Glass donated two conservation easements protecting small portions of a 10-acre parcel located on the shoreline of Lake Michigan, known as Pineyrie. The…
Nonprofit Law Prof Blog
Thoughts on recent charitable deduction proposal
Last week the Chairman of the House Ways and Means Committee, Dave Camp, proposed a 2% floor on charitable deductions. The 2% floor means a taxpayer “would have to contribute…
Florida Probate & Trust Litigation Blog
What can Florida lawyers learn from the “Newell v. Johns Hopkins University” charitable donation case?
Tim Newell, the nephew of the late Elizabeth Banks, sued Johns Hopkins University in 2011, charging that Banks conveyed her family's 138-acre dairy farm to Hopkins in 1989 for $5 million —…
Texas Bankruptcy Blog
Court of Appeals Avoids Charitable Contributions
By Bryan Fears
‘Tis the season. . . to send a message to Congress? The Bankruptcy Code allows a trustee to “avoid” any transfer of property by a debtor made within two years…
Nonprofit Law Prof Blog
Is the charitable tax deduction an efficient means for incentivizing donations?
With the end of the year looming, many Americans find themselves deliberating over which charity they should write a check to. Why? For at least some people who actually believe…
Nonprofit Law Prof Blog
Bi-Partisan Support for Retaining Existing Limits on the Charitable Contributions Deduction?
The NonProfit Times reports that two United States Senators and Senate Finance Committee Members, John Thune (R-S.D.) and Ron Wyden (D-Ore.), have drafted a letter to their leadership to urge…
Nonprofit Law Prof Blog
Article on Governmental Solutions to Decreased Charitable Contributions in a Weak Economy
Grace Soyon Lee, Associate Professorat the University of Alabama School of law, has recently published “Mitigatingthe Effects of an Economic Downturn on Charitable Contributions: Facing theProblem and Contemplating Solutions,” 22…
Nonprofit Law Prof Blog
Bruce Bartlett on the Charitable Deduction
In the August 20th New York Times Online, Bruce Bartlett weighed in on the future of the chartiable deduction. For those of you not familiar with the name, Bruce Bartlett…
Nonprofit Law Prof Blog
Recent New Jersey Law: Charitable Contributions Do Not a Resident Make
Asreported in today’s State Tax Today (subscription required), New Jersey hasrecently passed legislation clarifyingthat charitable contributions are not relevant in determining the domicile ofthe donor under the New Jersey gross…