The Charitable Tax Exemption

ISBN-13: 9780367306205 / Angielski / Miękka / 2021 / 266 str.

John D. Colombo; Mark a. Hall

Opis

This book is a major contribution to the theory of tax law and provides an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. It is an essential reading for a wide range of lawyers dealing with taxes.

Spis treści

Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities