Tax Incentives for Charity : An Overview of Legislative Proposals.

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...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2003.
Series:U.S. Congressional Research.
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Call Number: CRS-2003-GVF-0326
 
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