501(c)(4)s and the Gift Tax Legal Analysis

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Freedom of speech.

Gifts.

Gifts--Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2012

Summary:

Analyzes legal issues and arguments related to whether substantial donations to tax-exempt 501)(4) organizations are subject the Federal gift tax. Provides overview of Federal gift tax and transfers to tax-exempt organizations. Addresses contributions made for political purpose, examining U.S. statutes and considerations related to freedom of speech and freedom of association

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. American Law Division. 501(c)(4)s and the Gift Tax

Publisher Number:

CRS-2012-AML-0206

Access Restriction:

Restricted for use by site license