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 private foundation income, an increase in the deductions cap for corp...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2003.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| 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 private foundation income, an increase in the deductions cap for corporate contributions, and several narrower provisions relating to business contributions of property and charitable remainder trusts. |
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| 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. |