Charitable Contributions : The Itemized Deduction Cap and Other FY2010 Budget Options.

Evaluates proposed charitable contribution deduction cap, comparing magnitude of the proposal with past tax changes; and considers implications for charitable giving in FY2010 and budget options. Estimates consequences for charitable giving, reviews effects by types of charitable objectives, address...

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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], 2009.
Series:	U.S. Congressional Research.
Subjects:	Budget > United States. Inheritance and transfer tax. Income tax. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Evaluates proposed charitable contribution deduction cap, comparing magnitude of the proposal with past tax changes; and considers implications for charitable giving in FY2010 and budget options. Estimates consequences for charitable giving, reviews effects by types of charitable objectives, addresses estate tax issues, and outlines historical changes in estate tax. Considers effects of other income tax provisions in the budget and effects on different types of charitable organizations. Discusses policy trade-offs and alternative policy options. Includes tables and graphs.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.