This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

This article takes a fresh look at the rationale and doctrinal tests for the charitable contributions deduction under Section 170 of the Internal Revenue Code, specifically in the context of certain kinds of "named" or "commemorative" gifts subject to fee schedules (e.g., University chairs;...

Since 1917, itemizing tax filers in the United States have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government...

This Chapter summarizes the overall facts about charitable giving. Charitable giving has remained an active and important area within Public Economics. Then also discusses about the four main approaches one could take to research on charitable giving. The first approach is to look at giving as a...

The role of tax incentives in charitable giving has seen considerable attention. Yet, attention is limited to direct tax incentives, such as tax deductibility. Whether and how taxing household savings affects charitable giving is largely unexplored. While theory suggests a link, the sign of the...