Charitable Contributions. : The Itemized Deduction Cap and Other FY2011 Budget Options.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Budget--United States.

Budget.

United States.

Inheritance and transfer tax.

Gifts.

Physical Description:

1 online resource (35 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Evaluates proposed charitable contribution deduction cap, comparing magnitude of the proposal with past tax changes; and considers implications for charitable giving in FY2011 and budget options. Estimates consequences for charitable giving, reviews effects by types of charitable objectives, addresses estate tax issues, and outlines historical changes in estate tax. Considers effects of other income tax provisions in the budget and effects on different types of charitable organizations. Discusses policy trade-offs and alternative policy options. Includes tables and graphs.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Charitable Contributions

Access Restriction:

Restricted for use by site license.