Reviews changes made in the Deficit Reduction Act of 1984 to the income tax deductibility of gifts to private foundations and further modifications in subsequent legislation. Also examines issues of equity and revenue effects.
ProQuest U.S. Congressional Research Digital Collection
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Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.