Tax Incentives for Charity : An Overview of Legislative Proposals.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Excise tax.

Gifts.

Individual retirement accounts.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Describes the tax provisions of legislative proposals for tax incentives for charity in the 108th and 109th Congresses, including a deduction for non-itemizers, an individual retirement account rollover provision, a reduction in the excise tax on foundation investment income, an increase in the cap on charitable deductions of corporations, and several narrower provisions relating to business contributions of property and charitable remainder trusts.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Incentives for Charity

Access Restriction:

Restricted for use by site license.