Article considers whether income tax exemption for charities is consistent with normal income tax. .It finds that exemption for contributions is not special treatment and that exemption for income from sale of goods or performance of services related to the purpose of the charity is special...

In this paper the Author analyzes the tax incentives implemented by the Italian legislator in order to foster the activity of Italian Charities and of other legal entities working in the so called 'Third Sector'. In the first part of the analysis, the author also try and investigate the...

The charitable income tax deduction needs work. The current federal system of tax law to encourage the shift of assets from private individuals to charitable organizations fails to reach significant portions of Americans. Only the fortunate third of households that itemize deductions are...

This piece explores the broad financial relationship between the public and the charitable sectors. Tax exemption operates as a peculiar subsidy - offering the greatest benefits to charities carrying on the most profitable activities and owning the most valuable property. Perhaps, then, the...

The tax treatment of cross-border charitable contributions increasingly concerns both individuals and corporations. Individuals make donations of money, financial, and nonfinancial assets, including intellectual property, time, and skills on their own or someone else's behalf to support...

This paper estimates the effect of the charitable contribution tax deduction on charities' donation revenue from charities' tax filings. A one percent increase in the tax cost of giving causes charitable receipts to fall by about four percent, an effect three times larger the consensus in the...