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Reviews issues relating to expansion and restriction of tax benefits for charitable contributions and organizations. Discusses current tax benefits, reviews legislative changes in the past four yea...
Reviews issues relating to expansion and restriction of tax benefits for charitable contributions and organizations. Discusses current tax benefits, reviews legislative changes in the past four years, and considers potential future legislative issues. Focuses on deductions for charitable contributions and institutions that are generally eligible for deductible charitable contributions, such as social welfare organizations, educational institutions, nonprofit hospitals, and churches, along with conduits to those institutions such as private foundations, donor-advised funds, and supporting organizations.