The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy—effected through legislation or inflation—can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy-oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

Provides a multi-disciplinary survey of nonprofit organizations and their role and function in society. This book also examines the nature of philanthropic behaviours and an array of organizations, international issues, social science theories, and insight.

Charity Law and the Liberal State considers questions relating to state action and public discourse that are raised by the law of charity. Informed by liberal philosophical commitments and of interest to both charity lawyers and political philosophers, it addresses themes and topics such as: the justifiability of the state's non-neutral promotion of charitable purposes; the role of altruism in charity law; charity law, the tax system and the demands of distributive justice; the proper treatment of religious and political purposes in charity law; and the appropriate response of the liberal state to discrimination in the pursuit of charitable purposes.

Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.

Provides a selection of leading cases, rulings and other traditional materials appropriate for a law student's introduction to federal income taxation.