Query: Clotfelter (1985)

title: Federal Tax Policy and Charitable Giving: Front matter "Federal Tax Policy and Charitable Giving"

title: The effect of tax simplification on educational and charitable organizations
abstract: The tax code in the United States historically has provided quite a favorable environment for nonprofit institutions. Not only are such institutions usually exempt from taxation, but contributions made to them are deductible in the individual, corporate, and estate taxes. Other tax provisions, such as the exclusion of scholarships and certain fringe benefits from income, the use of tax exempt bond financing, and tax credits for research support, have also aided educational and other nonprofit organizations. Although there has been no comprehensive analysis comparing the impact of these various provisions, it is clear that the charitable deductions in federal taxes provide a subsidy for contributions and that private donations constitute a very important source of support for nonprofit institutions. Table 1 shows the relative importance of private donations to the nonprofit sector by type of organization. Educational and research institutions in 1980 received 15.5 percent of their operating revenues from contributions and another 5.5 percent from endowments, most of which were created by private gifts. Religious organizations, with some 90 percent of their revenues from these two sources, were most dependent on private giving; health services, with only about 10 percent, were least dependent by this measure. Most tax reform and simplification proposals currently being discussed would alter the favorable treatment of charitable contributions and nonprofit institutions. Motivated by dissatisfaction with the complexity and high rates of the present income tax, most proposals would

title: Charitable giving and tax legislation in the Reagan era.
abstract: The nonprofit sector a multi billion dollar amalgam that includes churches, hospitals, colleges and universities, symphonies, museums, and social welfare agencies receives a sizable portion of its support in the form of charitable contributions.1 In 1983, individual donors contributed almost $54 billion to charitable nonprofit organizations, as shown in Table 1. Charitable bequests and corporate contributions added another $7 billion. Although few

title: Charitable Giving Behavior and the Evaluation of Tax Policy

title: Federal Tax Policy and Charitable Giving
abstract: The United States is distinctive among Western countries in its reliance on nonprofit institutions to perform major social functions. This reliance is rooted in American history and is fostered by federal tax provisions for charitable giving. In this study, Charles T. Clotfelter demonstrates that changes in tax policy effected through legislation or inflation can have a significant impact on the level and composition of giving. Clotfelter focuses on empirical analysis of the effects of tax policy on charitable giving in four major areas: individual contributions, volunteering, corporate giving, and charitable bequests. For each area, discussions of economic theory and relevant tax law precede a review of the data and methodology used in econometric studies of charitable giving. In addition, new econometric analyses are presented, as well as empirical data on the effect of taxes on foundations. While taxes are not the most important determinant of contributions, the results of the analyses presented here suggest that charitable deductions, as well as tax rates and other aspects of the tax system, are significant factors in determining the size and distribution of charitable giving. This work is a model for policy oriented research efforts, but it also supplies a major (and very timely) addition to the evidence that must inform future proposals for tax reform.

title: Naturalistic inquiry: Beverly Hills, CA: Sage Publications, 1985, 416 pp. $25.00 (Cloth)

title: Lincoln, Yvonna, and Egon Guba, "Postpositivism and the Naturalist Paradigm," pp. 14 46 in Yvonna Lincoln and Egon Guba, Naturalistic Inquiry Beverly Hills, CA: Sage, 1985.

title: Lincoln, Yvonna, and Egon G. Guba, Naturalistic Inquiry. Beverly Hills, CA: Sage, 1985.

title: Revised American Fertility Society classification of endometriosis: 1985.

title: Racial Attitudes in America: Trends and Interpretations
abstract: Preface to the Revised Edition Preface to the 1985 Edition Theoretical and Historical Perspectives Problems in Studying Changes in Racial Attitudes Trends in White Racial Attitudes Sources of Change in White Racial Attitudes Trends in Black Racial Attitudes Theoretical Interpretations of Changes in White  The Complexity of Race Relations Appendix A: Locating Trend Data on Racial Attitudes Appendix B: Unstandardized Coefficients for Period/Cohort Variables from Regression Models in Chapter 4 Notes References Index