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):

Corporations.

Excise tax.

Foundations.

Physical Description:

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

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2003.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Describes the tax provisions of the Community Solutions Act of 2001 affecting charitable contributions, 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:

CRS Report.

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

Other Format:

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

Access Restriction:

Restricted for use by site license.