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Relevant bibliographies by topics / Income tax deductions for charitable contributions

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Journal articles

Academic literature on the topic 'Income tax deductions for charitable contributions'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2024

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Journal articles on the topic "Income tax deductions for charitable contributions"

1

Duquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of chariti

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2

Adams, Mollie T., Kerry K. Inger, and Michele D. Meckfessel. "The Not So Pokey Hokies." Issues in Accounting Education 32, no. 4 (2017): 81–99. http://dx.doi.org/10.2308/iace-51749.

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ABSTRACT “The Not So Pokey Hokies” is a running club comprised of runners based on real people who participate in a wide range of running activities including charitable race participation, not-for-profit running organization management, nationally competitive racing, pacing, competitive team membership, coaching, and collegiate sports. This case requires students to identify tax issues related to the running club members' running activities and address the issues using tax research skills. Each runner in the case is based on a real person and is presented as a separate scenario with some comm

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3

Frusotte, C., C. L. Desrais, and Ruth Rogers. "“Allégorie d'un Volontaire ou d'un Claisse Patriotique”." History of Economics Society Bulletin 6, no. 2 (1985): 7–8. http://dx.doi.org/10.1017/s1042771600010279.

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On October 6, 1789, the French Assemblée Nationale adopted legislation for a “voluntary” or “patriotic” tax as an attempt to replenish the nearly bankrupt treasury. Fiscal corruption, a mounting public debt, and unpaid taxes in the last years of the monarchy had culminated in a financial crisis of major proportions. The first order of business, therefore, for the newly formed Assemblée, was to reform the existing tax system and to bring in new revenue, which they hoped to accomplish in part with the impôt volontaire.According to the terms of the law, every citizen was expected to give a one-ti

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4

Hicks, Kenneth E., and Kim Martin. "Tax deductions for charitable contributions." Optometry - Journal of the American Optometric Association 78, no. 12 (2007): 682–84. http://dx.doi.org/10.1016/j.optm.2007.09.011.

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5

Daneshvary, Nasser, and William A. Luksetich. "Income sources and declared charitable tax deductions." Applied Economics Letters 4, no. 5 (1997): 271–74. http://dx.doi.org/10.1080/758532591.

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6

Swift, Kenton D. "An Analysis of IRS Concerns with Conservation Easement Charitable Deductions." ATA Journal of Legal Tax Research 8, no. 1 (2010): 18–33. http://dx.doi.org/10.2308/jltr.2010.8.1.18.

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ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law an

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7

Buchheit, Steve, Teresa Lightner, John J. Masselli, and Robert C. Ricketts. "Noncash Charitable Giving: Evidence of Aggressive Taxpayer Reporting Following a Compliance Change." Journal of the American Taxation Association 27, s-1 (2005): 1–17. http://dx.doi.org/10.2308/jata.2005.27.s-1.1.

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Treasury Decision (TD) 8002 significantly relaxed the substantiation requirements for deducting noncash charitable contributions under $501 for tax years 1985 and after. We present evidence that TD 8002 caused a significant change in taxpayer behavior. Specifically, the relatively stable percentage of taxpayers who claimed zero noncash charitable deductions in years prior to TD 8002 decreased consistently and significantly after TD 8002's implementation. The decrease in zero noncash deduction taxpayers was largely replaced by taxpayers who reported noncash charitable deductions for amounts jus

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8

Brooks, Arthur C. "How Did the Great Recession Affect Charitable Giving?" Public Finance Review 46, no. 5 (2017): 715–42. http://dx.doi.org/10.1177/1091142117691604.

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A great deal of research has studied the effects of income and tax changes on charitable giving. However, little work has focused on how these relationships were affected by the Great Recession. This article estimates the tax and income effects using the 2009 Panel Study of Income Dynamics. The estimates are notably different than the typical findings from before the recession. Most importantly, tax effects are higher and income effects are lower. These unusual patterns are more pronounced for secular giving than for religious giving, and the effects are muted when only considering tax itemize

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9

Walker, David. "DONOR-ADVISED FUNDS IN THE WAKE OF THE TAX CUTS AND JOBS ACT." Columbia Journal of Tax Law 14, no. 1 (2023): 1–29. http://dx.doi.org/10.52214/cjtl.v14i1.11798.

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Donor-advised funds (DAFs) are conduits for charitable giving that support immediate tax deductions while creating a reservoir of assets for subsequent disposition to end-use charities. The number of new DAF accounts has skyrocketed in the wake of the 2017 Tax Cuts and Jobs Act (TCJA). This Article presents evidence suggesting that bunching charitable contributions to more fully exploit the TCJA-enhanced standard deduction likely motivates much of the onslaught of new DAF accounts established since 2016 and argues that the typical buncher is likely to differ from other DAF account holders in w

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10

Pereira, Diogo, and Ariane Roder Figueira. "Tax systems as (non-) participatory mechanisms." Revista Agenda Política 9, no. 2 (2022): 155–84. http://dx.doi.org/10.31990/agenda.2021.2.6.

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The paper investigates the Brazilian and American income tax system to analyze how tax expenditures may act as a participatory mechanism in public budgeting. The literature on charitable deductions and tax expenditures suggests that tax systems may have a ballot nature, nonetheless few studies have addressed the issue. Thus, the paper aims to fill this theoretical gap by exploring how citizens may express their preferences to the government via tax deductions and by proposing a framework to compare the implications of each institutional design. Data showed that, yet differently, both tax syste

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