Oregon Law Review : Vol. 87 No. 4, p.1133-1182 : From the Greedy to the Needy
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Date
2008
Authors
Gerzog, Wendy C.
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon School of Law
Abstract
In some instances when a taxpayer makes a charitable donation,
the loss of revenue to the government, and the corresponding gain to
the taxpayer, far exceeds the benefit to the charity. Some of these
losses may be generated by government-sanctioned complex
transactions and even government-created devices. This Article
analyzes various charitable donations in terms of the dollars gained
by the taxpayer, the dollars lost by the government, and the dollars
received by the charity. After considering a sliding scale of benefits
to the charities in light of the revenue losses to the government and
taxpayer gains, this Article makes some normative conclusions about
whether the good a donor does justifies his currently available tax
benefits and then proposes some solutions.
Description
50 p.
Keywords
Income tax deductions for charitable contributions, Charitable giving