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dc.contributor.authorBittker, Boris
dc.date2021-11-25T13:34:24.000
dc.date.accessioned2021-11-26T11:38:35Z
dc.date.available2021-11-26T11:38:35Z
dc.date.issued1972-01-01T00:00:00-08:00
dc.identifierfss_papers/2320
dc.identifier.contextkey1912566
dc.identifier.urihttp://hdl.handle.net/20.500.13051/1624
dc.description.abstractIn 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.
dc.titleCharitable Contributions: Tax Deductions or Matching Grants?
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:38:35Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/2320
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=3410&context=fss_papers&unstamped=1


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