simply remains at the current $3.5 million, will those testators exempt from the estate tax in turn exempt charity from their … estates? Legal literature has addressed many of the factors that affect whether a testator gives to charity, including tax … to charity at death. While true mortmain statutes are rare in the U.S., such impediments do still exist and must be …

real wealth levels. The effect of federal and state inheritance and estate taxes on charitable bequests is estimated using … specifications, we find evidence that the incentives for charitable giving present in state and federal estate and inheritance taxes …

real wealth levels. The effect of federal and state inheritance and estate taxes on charitable bequests is estimated using … specifications, we find evidence that the incentives for charitable giving present in state and federal estate and inheritance taxes …