Tax Incentives for Charity : An Overview of Legislative Proposals.

Describes the tax provisions of the Community Solutions Act of 2001 affecting 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 de...

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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], 2002.
Series:	U.S. Congressional Research.
Subjects:	Excise tax. Property. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Describes the tax provisions of the Community Solutions Act of 2001 affecting 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.
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.