Topic
Charitable Contribution Deduction
256 published works
Nonprofit Law Prof Blog
Charitable Deduction Under Fire (Part 78)
Our most current installment, courtesy of the Senate Democrats in their 2014 Budget Proposal:The Senate Budget calls for deficit reduction of $975 billion to be achieved by eliminating loopholes and…
Nonprofit Law Prof Blog
Today’s Ways & Means Committee Hearing on Charitable Contributions
As I type this post, the House Ways and Means Committee has begun its hearing on Tax Reform and Charitable Contributions. Here is the (long) list of scheduled witnesses: PANEL 1:Mr.…
Nonprofit Law Prof Blog
Joint Committee Issues Report on Charitable Contributions In Anticipation of House Hearing
The Joint Committee on Taxation yesterday issued a report titled Present Law and Background Relating to the Federal Tax Treatment of Charitable Contributions in preparation for the House Committee on…
Nonprofit Law Prof Blog
Fiscal Cliff Agreement Likely Helps Charities
We previously blogged that while the charitable contribution deduction dodged a bullet (for the most part) in the fiscal cliff agreement, charities remain concerned that the deduction may be vulnerable…
Nonprofit Law Prof Blog
Scheidelman v. Commissioner – A Long Journey to the Denial of a Deduction for a Facade Easement Donation
Scheidelman granted a façade easement encumbering a building located in a historic district in Brooklyn, New York, to the National Architectural Trust in 2004 and claimed a charitable deduction with…
Nonprofit Law Prof Blog
Pesky v. United States – Government Asserts Civil Fraud Penalty in Conservation Easement Donation Case
In Pesky v. United States, 2013 WL 97752 (D. Idaho, Jan. 7, 2013), the United States District Court for the District of Idaho held that the United States adequately pled…
Nonprofit Law Prof Blog
Charities Still Leery After Fiscal Cliff Deal
In an article entitled "Charitable groups fear tax victory in 'fiscal cliff' deal will prove hollow," The Hill reports that, despite the preservation of the charitable contribution deduction in the recent American…
Nonprofit Law Prof Blog
Zelinsky on the Estate Tax Charitable Deduction
Edward Zelinsky (Cardozo) had an interesting blog post yesterday about the estate tax charitable deduction. Specifically, Zelinsky believes that the commitment of Warren Buffett and other high-wealth individuals to strengthening…
Nonprofit Law Prof Blog
Wall Street Journal Debate on the Charitable Deduction
Today's Wall Street Journal features an interesting debate on ending the income tax charitable deduction between Dan Mitchell of the Cato Institute (end it) and Diana Aviv of the Independent…
Nonprofit Law Prof Blog
Ordower: Charitable Contributions of Services
Henry Ordower (Saint Louis University) has posted to SSRN "Charitable Contributions of Services." The abstract provides:This paper examines the structure of the charitable contribution deduction for donations of cash and…