280 Pages
by
Routledge
266 Pages
by
Routledge
266 Pages
by
Routledge
Also available as eBook on:
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes... Read more
Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities
Biography
"John D. Colombo is professor of law at the University of Illinois at Champaign. He specializes in tax law and has written widely on tax exemption. Mark A. Hall is professor of law and public health at Wake Forest University. He has published many books and articles on the law and public policy of health care organizations."
