THE PHILANTHROPIC ENTERPRISE

All posts tagged with: tax exemption

A Radical Reform for Nonprofit Tax Exemption: A Thought Experiment

By William C. Dennis

What is needed is a new consideration of the effect of tax exemption on the status of American philanthropy.

Philanthropy and the Federal Income Tax: Should our Republic Subsidize Tocqueville’s Democracy?

By Robert E. Atkinson, Jr.

The U.S. Internal Revenue Code’s charitable exemption and deduction clearly treat philanthropy favorably; the question for tax theory has always been why, and how well.

The Good, the Bad, and the Charitable

By Adam G. Martin

Robert Atkinson and William Dennis both critique the philanthropic tax exemption in the United States in a manner reminiscent of Augustine’s early pleas for chastity: “IRS, grant me taxation, but not yet.”

Second Thoughts on Tax Treatment of American Philanthropy

By John E. Murray

The essays by William Dennis and Robert Atkinson suggest possible reforms of the tax treatment of American philanthropy.

• Interested in learning more? Subscribe to our mailing list.

  Email address

  Subscribe

  ---

  Click here to view past editions of our weekly newsletter News and Views on Philanthropy in a Free Society

• The Papers of Richard C. Cornuelle at the Hoover Institution

  

• Conversations on Philanthropy

  

• Philanthropy & the Economic Way of Thinking Conference

  November 6-8, 2014

  Read the Working Papers

• Featured Book Review

  

  Western Culture at the American Crossroads: The Conflict Over the Nature of Science and Reason

  Reviewed by Troy Camplin

• 
   Donate 
  
  

  Support
  The Philanthropic Enterprise.

• Featured Book