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In this article, Marsh outlines the differences between private foundations and public charities (including community … foundations) and the starkly different manner in which the Internal Revenue Service addresses them. She argues that the private … and ill equipped to deal with the rising importance of community foundations and for-profit charitable funds. A new …
Persistent link: https://www.econbiz.de/10013135799
Persistent link: https://www.econbiz.de/10013140555
public-good oriented organizations, have philanthropic foundations fully recognized the scale of the challenge? And, given …-known grant-making foundations, which identifies pioneering examples but also reveals that most of these organizations suffer from …
Persistent link: https://www.econbiz.de/10013097657
economic and the social, by engaging Islamic philanthropy through the waqf institution. However, the utilization of waqf as a … mobilize philanthropy for community building, it is an imperative for them to undertake a self reassessment.*This paper is part …
Persistent link: https://www.econbiz.de/10013083111
In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because they failed to meet the requirements for a qualified appraisal. These cases lit a firestorm of outrage in various circles, raising questions of how strictly substation...
Persistent link: https://www.econbiz.de/10013086739
In the course of the nineteenth century charity and philanthropy played an important role in Ireland but, with the … concerning the history of charity, philanthropy and poverty in nineteenth century Ireland and focuses on the post-Famine period …
Persistent link: https://www.econbiz.de/10013068788
financial participation by America's citizens, corporations, and nonprofit organizations. To promote global philanthropy today … make. Congress and the administration must analyze the federal tax structures under which global philanthropy operates and …
Persistent link: https://www.econbiz.de/10012772478
. Drawing data from an original survey on 163 CEOs of Chinese foundations, this study is among the first to specifically assess …
Persistent link: https://www.econbiz.de/10012957790
Various states have proposed or enacted laws designed to circumvent the new $10,000 federal limit on state and local tax deductions. The new laws generally contemplate that taxpayers will substitute their tax payments with charitable contributions to state-controlled funds. This Article explores...
Persistent link: https://www.econbiz.de/10012898746
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...
Persistent link: https://www.econbiz.de/10013012728