New Government Report: Options for Changing the Tax Treatment of Charitable Giving

June 6, 2011 at 10:23 am Leave a comment

Options for Changing the Tax Treatment of Charitable Giving

by Athipat Muthitacharoen
Paperback, 38 pages, 2011, $20.00
ISBN: 1437986648

The deductibility of charitable donations has been a feature of the U.S. individual income tax almost as long as the modern income tax has been in existence. Nevertheless, concerns about the cost, equity, and efficiency of the deduction have prompted many proposals to change the tax treatment of charitable contributions. This report examines patterns of individual charitable giving and analyzes how options for changing the tax treatment of such giving might affect the overall level of donations, the costs to the federal government, and the distribution of tax benefits by income group. Tables and figures. This is a print on demand edition of an important, hard-to-find publication.

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