estimate tax price elasticities by nonprofit type. We find an aggregate public charity elasticity of approximately -1.0 and a … private foundations. When we partition our elasticities across 24 public charity types, we find significant elasticities of -1 …

capital gains by LPs when they contribute their partnership interests to a charity. We explain how such taxable gains upon … the capital gain tax liability they might incur upon contribution of their fund holdings to a charity …

alternative. According to contemporary accounts, charity corrects the failure of the private market to provide public goods, and … threat of exit to lobby for local change. Subsidies for charity inefficiently distort the operation of these markets for … legal rules. Nonetheless, there remains a strong case for subsidizing charity, albeit on grounds new to the literature …

. Until the funds are released from the intermediary, no working charity is able to benefit from the donation. Congress …

insurance option is only critical for their willingness to donate to a charity if the uncertainty affects the proper use of …