Document Type

Article

Comments

Charitable Contributions: Tax Deductions or Matching Grants?, 28 Tax Law Review 37 (1972)

Abstract

In this article, I propose to discuss the propriety and vitality
of the federal income tax deduction for contributions to private
charitable organizations, and to compare the deduction mechanism
of existing law with the alternative mode of encouraging
philanthropy by direct federal grants to charities in amounts
determined by the level of private donations.

Date of Authorship for this Version

1972

Included in

Law Commons

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