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dc.contributor.authorGerzog, Wendy C.
dc.date.accessioned2010-02-24T22:19:41Z
dc.date.available2010-02-24T22:19:41Z
dc.date.issued2008
dc.identifier.issn0196-2043
dc.identifier.urihttp://hdl.handle.net/1794/10216
dc.description50 p.en_US
dc.description.abstractIn 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.en_US
dc.language.isoen_USen_US
dc.publisherUniversity of Oregon School of Lawen_US
dc.subjectIncome tax deductions for charitable contributions
dc.subjectCharitable giving
dc.titleOregon Law Review : Vol. 87 No. 4, p.1133-1182 : From the Greedy to the Needyen_US
dc.title.alternativeFrom the Greedy to the Needyen_US
dc.typeArticleen_US


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