” – have failed. I propose combining the two provisions by allowing taxpayers to donate unused FSA amounts to charity. Doing so …

capital gains by LPs when they contribute their partnership interests to a charity. We explain how such taxable gains upon … the capital gain tax liability they might incur upon contribution of their fund holdings to a charity …

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 …

alternative. According to contemporary accounts, charity corrects the failure of the private market to provide public goods, and … threat of exit to lobby for local change. Subsidies for charity inefficiently distort the operation of these markets for … legal rules. Nonetheless, there remains a strong case for subsidizing charity, albeit on grounds new to the literature …