the different ways DAFs are viewed—as quasi-private foundations, public charity substitutes, or as catalysts for new … appreciation, overvaluation of contributed property, uncertain benefits to charity, equity concerns, and enforcement. Part IV … amount of the deduction for property contributions on the net benefit to charity …

relevance of multiple behavioral theoretical constructs in the sympathy bias and charity domain within one field setting. Beyond …

meantime. What, if anything, justifies public support for “restricted spending” charity? This Article offers the first …

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 …