Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 12
CHAPTER ONE Charitable Giving Law: Basic Concepts
Оглавление§ 1.1 Introduction to Charitable Contribution Deduction
§ 1.2 Defining Tax-Exempt Organizations
§ 1.3 Charitable Organizations Law Philosophy (a) Public Policy and National Heritage (b) Other Rationales (c) Freedom of Association
§ 1.4 Statistical Profile of Charitable Sector
The purpose of this book is to summarize and analyze the law of charitable giving. For the most part, this law consists of federal tax law requirements, although state law can be implicated. The law of charitable giving frequently interrelates with the laws concerning tax-exempt status and public charity/private foundation classification of charitable organizations.