Tax Issues Relating to Charitable Contributions and Organizations

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Charitable contributions;    Charities;    Corporate philanthropy;    Tax deductions;   

RP-ID  :  RL34608
RP-ID  :  RL34608_2008Aug05

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report focuses on deductions for charitable contributions, and on institutions that are generally eligible for deductible charitable contributions, such as social welfare organizations, educational institutions, nonprofit hospitals, and churches, along with conduits to those institutions such as private foundations, donor-advised funds, and supporting organizations.