Charitable Contributions of Appreciated Stock to Private Nonoperating Foundations A History and Assessment

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Legislative histories.

Securities.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1998

Summary:

Provides a legislative history of Federal regulation allowing tax deduction of appreciated stock at full value when donated to private nonoperating foundations. Also assesses pro/con arguments considered by Congress, equity issues, and revenue effects

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Charitable Contributions of Appreciated Stock to Private Nonoperating Foundations

Publisher Number:

CRS-1998-ECN-0027

Access Restriction:

Restricted for use by site license