This paper characterizes efficient tax subsidies for charitable contributions, and considers the properties of potential reforms. Contributions are underprovided in the absence of subsidies, and are misdirected if subsidies fail to account for all of the costs that donors incur. It is costly for...

I study how charitable contributions reported by nonprofit entities respond to variation in the federal and state estate tax rate. I focus on the asymmetric response by nonprofit vehicle type to changes in federal and state estate tax policy in the US since 2000, distinguishing between private...

The online blood donation information will be developed as part of the online blood donation management system project. The distributed client-server computing technology has been considered throughout the online Blood Donation Management System project. The purpose of the Online Blood Donation...