Tax Incentives

Proper Oversight

Riding the Tax Seesaw

Sue Santa guest blogs on the U.S. Chamber of Commerce’s Business and Civic Leaders website about a recent study on the economic impact of changes to tax incentives for different types of charities.

Further Reading

Achieving Results

Interview—The Charitable Deduction and Revenue Raisers

ACR prepares for a busy fall on The Hill

Sandra Swirski sits down with Philanthropy This Week, of the The Chronicle of Philanthropy, for an interview on the future of the charitable deduction and other tax changes that impact the charitable community in light of health policies currently in debate.

Episode 7: Update from Washington: The Charitable Deduction and the Social Innovation Fund

Further Reading

Achieving Results

Bad News for Foundations, Arts and Animals

A new study finds that tax incentives impact different types of charities differently

Bad News for Foundations, Arts and Animals

In a recent study, Michelle and Robert Yetman, associate professors of management at the University of California at Davis, investigated the affects of taxes on private giving to charities. The Yetmans found significant variances in the giving sensitivities to taxes across different types of charities. Because donors’ responses to tax incentives vary across different types of charities, changes to the charitable deduction (and tax incentives in general) will alter the relative mix of donations received by charities, creating winners (human services, public and social benefit and health charities) and losers (private foundations, private educational institutions, arts and culture, environmental and animal charities) These findings seem to challenge the administration’s position that limiting charitable deductions would raise revenue and cause donations to fall by little if at all.

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Further Reading

‘Good Giving’ Proposals We Support

ACR’s 2009 Platform

The Alliance for Charitable Reform’s overarching goals and principles include:

* Increase Philanthropy to Expand Private Resources Available for Charitable Activities
* Enforce and Simplify Existing Laws
* Value and Encourage Effectiveness of the Charitable Sector’s Independence and Innovation

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Further Reading