Topic
Charitable Contribution Deduction
256 published works
PropertyProf Blog
Halperin on Conservation Easements
By propertyprof
Daniel Halperin (Harvard) has posted Incentives for Conservation Easements: The Charitable Deduction or a Better Way (Law & Contemporary Problems) on SSRN. Here's the abstract:Therefore, to give greater assurance that…
Nonprofit Law Prof Blog
Independent Sector Annual Conference to Discuss Proposed Limits on Charitable Contributions
In Giving’s “Perfect Storm”; Proposed Limits on Tax Deductions Worry Leaders of Nonprofits, the Chicago Tribune reports that over 1,000 philanthropic leaders and nonprofit executives will meet at the Independent…
Nonprofit Law Prof Blog
The Future of the Charitable Contributions Deduction
As previously blogged (see here), the Senate Finance Committee held a hearing yesterday to discuss the future of the charitable contributions deduction. As reported by numerous news sources (see two…
Nonprofit Law Prof Blog
Appeals Court Upholds Charity Gift Tax Avoidance Technique
One common strategy to transfer wealth to family members without exceeding the lifetime gift tax exclusion is to place that wealth in a limited liability company and then to transfer…
Nonprofit Law Prof Blog
Charities React to Deduction Limitation Proposed in President’s American Jobs Act of 2011
Yesterday, we blogged about selected provisions of the American Jobs Act of 2011 proposed by President Obama. One provision that we observed is section 401, which, in relevant part, would…
PropertyProf Blog
Gerzog on Mortgages and Conservation Easements
By propertyprof
Wendy Gerzog (Baltimore) has posted Mortgages and Conservation Easements: Not a Good Mix (Tax Notes) on SSRN. Here's the abstract:This article reviews Kaufman and the Tax Court’s reconsideration of its…
Nonprofit Law Prof Blog
Catwoman Creates New Precedent for treating Unreimbursed Expenses as Charitable Contributions
An interesting Wall Street Journal article on Saturday discussed Van Dussen v. Commissioner, a case involving a cat lover who sheltered homeless cats in her own home on behalf of…
Nonprofit Law Prof Blog
The Charitable Contribution Deduction Must Go, says Nonprofit Quarterly Op-Ed
An op-ed piece in the Nonprofit Quarterly makes a compelling argument for eliminating the charitable contribution deduction and replacing it with a credit:I completely and totally support the proposal for…
Nonprofit Law Prof Blog
Richard Thaler on Rethinking the Charitable Contribution Deduction
On Sunday the NY Times published a piece by Richard Thaler (University of Chicago Booth School of Business) titled "It's Time to Rethink the Charity Deduction." Assuming both that charitable…
Nonprofit Law Prof Blog
Obama’s Debt Panel and Tax Benefits for Charities
The National Commission on Fiscal Responsibility and Reform released its draft CoChairs' Proposal in the form a 50-slide PowerPoint presentation and a 24-page illustrative savings list totaling $200 billion in…