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Public charity status brings federal income tax benefits to an exempt entity, and to its potential donors. An … organization can obtain public charity status because of the nature of its organization and operations, or by showing that it is …
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In an experiment, we test the impact of quality certificates on donations to a charity. When presented with a quality …
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the creation of public-private charity commissions at the state level under the aegis of the attorney general …
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Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this...
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certain “charity failures,” or inefficiencies created by the inability of the charitable contribution deduction to subsidize … successful because it provides a technological solution to some of those charity failures. While the charitable contribution … deduction causes charity failures because the deduction cannot subsidize contributions from low-income donors, crowdfunding can …
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This book chapter provides an overview of the fiduciary principles that apply to charities and other nonprofit organizations. More specifically, it discusses the criteria that trigger a fiduciary relationship, the duties of loyalty and care, other legal obligations that may apply to nonprofit...
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