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.

Individual retirement accounts.

Property.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2005

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2005-GVF-0774

Access Restriction:

Restricted for use by site license