Tax Incentives for Charity [electronic resource] : An Overview of Legislative Proposals
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2003.
- Physical Description:
- 6 pages : digital, PDF file
- Describes the tax provisions of the Community Solutions Act of 2001 and S. 476 that affect charitable contributions, including a deduction for non-itemizers, an individual retirement account rollover provision, a reduction in the excise tax on foundation investment income, an increase in the cap on charitable deductions of corporations, and several narrower provisions relating to business contributions of property and charitable remainder trusts.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- 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., and AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
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