Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 39

§ 2.3 DEFINITION OF CHARITABLE ORGANIZATION

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At the simplest definitional level, a charitable contribution is a gift to a charitable organization.284 Having explored the concept of a gift, it is appropriate to consider the meaning of the term charitable for purposes of the law of charitable giving.

The Tax Law of Charitable Giving

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