Topic
Charitable Contribution Deduction
256 published works
Pennsylvania Fiduciary Litigation
It’s a Dog’s Life
Yesterday's New York Times carried an op-ed piece by Professor Ray D. Madoff of Boston College Law School criticizing the tax policy that provides a charitable deduction, and therefore a government…
Nonprofit Law Prof Blog
Rhine and Garrett Post “Government Growth and Private Contributions to Charity”
Professor Russell M. Rhine (St. Mary's College of Maryland - Department of Economics) and Thomas A. Garrett (Federal Reserve Bank of St. Louis - Research Division) posted an abstract of…
Nonprofit Law Prof Blog
Charitable Contribution Deduction and a Baseball Jersey
The TaxProf blog reports on the charitable contribution deduction issue raised by the recent auction of a #34 David Ortiz Red Sox jersey that a construction worked had buried in…
Nonprofit Law Prof Blog
Benshalom Posts The Dual Subsidy Theory of Charitable Deductions
Ilan Benshalom (Visiting Assistant Professor, Northwestern University School of Law) has posted The Dual Subsidy Theory of Charitable Deductions on SSRN. Here is the abstract:Americans contribute billions of dollars to charities…
Nonprofit Law Prof Blog
Obama’s Charitable Contributions
On March 26, 2008, the New York Times published a story about Michelle and Barack Obama's charitable contributions for 2001 through 2006. Here is an excerpt from the article:Senator Barack…
Nonprofit Law Prof Blog
Constructive Receipt and Charitable Contributions in the Paul McCartney v. Heather Mills Case: Judge doubts Mills’ Charity Work For Lack of Documentation
The media can be voyeuristic, let's admit, because all of us are voyeuristic. The media gives us what we want. Ok, I admit it. I've been reading the judge's ruling…
Nonprofit Law Prof Blog
Schizer on the Charitable Contribution Deduction
Dean David Schizer of Columbia Law School has posted on SSRN an article analyzing the reasons for the charitable contribution deduction and discussing the possible implications of those reasons. The…
Nonprofit Law Prof Blog
Tax Law and Real Property Law Intersect at Rail-Trail Conversions
Danaya C. Wright of the University of Florida Levin College of Law and Scott A. Bowman have posted a new article on SSRN titled "Charitable Deductions for Rail-Trail Conversions: Reconciling…
Nonprofit Law Prof Blog
Basic Nonprofit Practice Point – Never Claim to Be a Tax Exempt Charity if You Can’t Show Your Exemption Letter
Many of you who teach nonprofit or philanthropy law have no doubt also given advice on the subject. One piece of advice that I routinely give, and am always surprised…
Nonprofit Law Prof Blog
Technical Corrections Act of 2007 Has Exempt Org. Provisions
The Technical Corrections Act of 2007 (HR 4839) passed by Senate on December 20, 2007 (and previously passed by the House), has about 8 provisions related to charitable contributions or…