Topic
Charitable Contribution Deduction
256 published works
The CPA Desk
What You Need to Know About Donating Art to Charity
If you own a valuable piece of art, or other property, you may wonder how much of a tax deduction you could get by donating art to charity. The answer…
Legacy Advisors
House Proposal Targets Charitable Deductions for Conservation Easements by Passthrough Entities
By Michelle Ferreira, Barbara T. Kaplan, Courtney A. Hopley
On Sept. 13, 2021, the U.S. House Ways and Means Committee announced a proposal to limit charitable deductions for conservation easement contributions made by partnerships and other passthrough entities. The…
Nonprofit Law Prof Blog
More Recent Articles of Interest
A couple more recent papers of note in the nonprofit sphere:Andrew Hayashi & Justin HopkinsThe Charitable Tax Deduction and Civic EngagementIn an era characterized by inequalities of income and influence,…
Nonprofit Law Prof Blog
CRS Reports on Temporary Nonitemizer Deduction & Increased Contribution Limits
As part of a report on Temporary Individual Tax Provisions ("Tax Extenders") released a couple of weeks ago, the Congressional Research Service discussed the temporary nonitemizer charitable contribution deduction and…
Nonprofit Law Prof Blog
Designing An Effective & More Universal Charitable Deduction
A Tax Policy Center study released on March 17, 2021 calls for a more universal charitable deduction that would incentivize incentive a much larger share of the population. Due to…
Nonprofit Law Prof Blog
CRS Update on Temporary Changes to Charitable Deductions
The Congressional Research Service has updated its report on Temporary Enhancements to Charitable Contributions Deductions in the CARES Act to reflect extensions included in the Consolidated Appropriations Act, 2021. Here is…
The CPA Desk
A Quick Look at the New Charitable Deduction
By Emily Smikal
As the COVID-19 pandemic continues, various not-for-profit organizations have experienced a decline in charitable contributions from supporters, and Congress responded with a new provision in the Coronavirus Aid, Relief, and…
Nonprofit Law Prof Blog
Tax Court Update: A Victory for DAF Donors and an Interesting Discussion of Charitable Class
Pandemic notwithstanding, the U.S. Tax Court continues to function. Here are two recent interesting decisions relating to nonprofits:DAF Donor Prevails: In Dickinson v. Commissioner, the Tax Court rejected an attempt…
Nonprofit Law Prof Blog
Congress proposes potential expansion to charitable deduction for taxpayers
A bill introduced on the floor of Congress June 22nd is attracting bipartisan approval and could signal a significant change in how taxpayers choose to do their deductions this year.…
Rocky Mountain Conservation Easement Law
Charitable Deductions Denied on Four Conservation Easement Donations
By Melinda Beck
On July 9, 2020, the U.S. Tax Court granted partial summary judgment in favor of the Internal Revenue Service (IRS) in four separate cases brought against taxpayers for charitable contributions…