Columbia subject headings:
Charitable uses, trusts, and foundations--Taxation--United States.
Corporations--Charitable contributions--Law and legislation--United States.
Income tax deductions for charitable contributions--United States.
Inheritance and transfer tax--Deductions--United States.
Harvard subject headings:
Income tax deductions for charitable contributions--United States
Princeton subject headings:
Charitable uses, trusts, and foundations--Taxation--United States.
Corporations--Charitable contributions--Law and legislation--United States.
Income tax deductions for charitable contributions--United States.