Topic
Charitable Contribution Deduction
256 published works
Nonprofit Law Prof Blog
Halperin: A Better Way to Encourage Gifts of Conservation Easements
Daniel I. Halperin (Harvard) has published "A Better Way to Encourage Gifts of Conservation Easements" in The Shelf Project, Volume 136 (July 2012). The abstract posted to SSRN: The author’s proposal…
Nonprofit Law Prof Blog
Questioning the Charitable Contribution Deduction
Three recent news stories highlight the growing debate regarding the tax benefits enjoyed by nonprofits and particularly charities. The most recent Economist has an article titled Sweetened Charity: The Idea…
Nonprofit Law Prof Blog
For Lack of the Right Paperwork, $18.5 Million in Charitable Contribution Deductions Lost
I often tell my tax students that part of their job is to get the paperwork right. I now have a new illustration of the importance of doing so from…
Nonprofit Law Prof Blog
Effect of Increased Limits on Charitable Contributions – Look to the U.K. for a Preview
A recent flurry of articles (see here, here, and here) address the tax relief policy announced last month in U.K. that would limit a taxpayer's donations to £50,000 or a…
Nonprofit Law Prof Blog
Target: Charitable Deduction?
Yesterday, Representative Paul Ryan presented the House Republican’s budget proposal for FY 2013. Of note for charities, the tax section of the Ryan budget proposal places great emphasis on expanding…
Nonprofit Law Prof Blog
Nonprofits Respond to Obama’s 2013 Budget
A recent Chronicle of Philanthropy article, "Nonprofits Oppose Obama Plan on Limiting Charity Write-Offs," details the nonprofit sector's reaction to the President's 2013 budget proposing limitations on the charitable contributions…
Nonprofit Law Prof Blog
Obama’s 2013 Budget Calls for Limiting Charitable Contribution Deduction
The Chronicle of Philanthropy reports that the President's recently released 2013 budget proposes limiting the itemized deduction for contributions to eligible charities to 28% for married couples filing jointly with…
Nonprofit Law Prof Blog
Zolt: “Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities or None of the Above”
Eric M. Zolt (UCLA) has posted Tax Deductions for Charitable Contributions: Domestic Activities, Foreign Activities or None of the Above (63 Hastings L.J. 361 (2012) on SSRN. Here is the…
The Conglomerate Blog: Business, Law, Economics & Society
Mitt Romney’s Tax Rate
By Gordon Smith
Mitt Romney disclosed today that his his effective tax rate is "probably closer to the 15% rate than anything." Are you surprised? I'm not, for two reasons. First, most of…
Nonprofit Law Prof Blog
Forbes: “IRS Backs Off on Penalties Against Billionaire Leon Cooperman”
Forbes reports that billionaire hedge fund manager Leon G. Cooperman lost a $43 million claimed charitable contribution deduction but at least managed to avoid $5 million in related penalties. According…