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Gifts of Appreciated Stock to Private Nonoperating Foundations.

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.

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], 1995-1996.
Series:U.S. Congressional Research.
Subjects:
Gifts.
Nonprofit organizations.
Tax incentives.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary: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.
Item Description: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.
Electronic resource.
Physical Description:1 online resource.