Browsing Oregon Law Review : Vol. 86, No. 3 (2007) by Subject "Income tax deductions for charitable contributions"

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Oregon Law Review : Vol. 86 No. 3, p. 865-894 : Redefining What It Means to Be Charitable: Raising the Bar with a Public Benefit Requirement

Keb, Tiffany (University of Oregon School of Law, 2007)

This Comment seeks to explain how a public benefit requirement will improve the charitable sector in America. Part I explains what it means to be “charitable” in American tax law, and provides a general idea of what an ...