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The charitable tax exemption

Author: John D Colombo; Mark A Hall
Publisher: Boulder : Westview Press, 1995.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this
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Additional Physical Format: Online version:
Colombo, John D.
Charitable tax exemption.
Boulder : Westview Press, 1995
(OCoLC)622847170
Document Type: Book
All Authors / Contributors: John D Colombo; Mark A Hall
ISBN: 0813318327 9780813318325
OCLC Number: 32133219
Description: xiii, 265 pages : illustrations ; 24 cm
Contents: 1. The Charitable Tax Exemption: An Introduction --
2. The Legal and Theoretical Foundations of Charitable Tax Exemption --
3. Charitable Trust Law --
4. Relief of Government Burden --
5. Community Benefit and the Nonprofit Ethic --
6. Academic Theories --
7. Theoretical Foundations of the Donative Theory --
8. What Counts as a Donation --
9. Moral Theory --
10. Evaluating the Donative Theory --
11. Implementing the Donative Theory --
12. Effect on Traditional Charities.
Responsibility: John D. Colombo and Mark A. Hall.

Abstract:

Drawing on the law, and on economic, political and moral theory, this book develops a theory of the USA's charitable tax exemption that rationalizes the exemption, comports with legal precedent, and  Read more...

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