The charitable tax exemption
Author(s)
Bibliographic Information
The charitable tax exemption
Westview Press, 1995
Available at 16 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
Drawing not just on the law, but also on economic, political, and moral theory, Professors Colombo and Hall develop a much-needed theory of the charitable tax exemption that rationalizes the exemption, comports with legal precedent, and would yield a policy that would be administratively workable. The tradition of tax-exempt status for nonprofit charitable organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity.In this important addition to the theory of tax law, Colombo and Hall develop an original donative theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law.The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes.
It will also be enlightening for anyone involved in the operation of a nonprofit organization.
Table of Contents
- The law of charitable trusts
- charity care and the relief of government trusts
- charity care and the relief of government burden
- community benefit and the non-profit ethic
- academic theories
- economic and political theory
- the paradigm case
- adulterated motives for giving
- variant cases
- moral theory
- tax theory
- measuring donative status
- identifying donative institutions.
by "Nielsen BookData"