Tax Policy Center

Experts

Joseph J. Cordes

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Brief

Each year, millions of American taxpayers claim tax deductions for contributions to their favorite charities. The charitable tax deduction subsidizes private giving by reducing the out-of-pocket cost of making contributions. In April 1999, the Urban Institutes Center on Nonprofits and...

March 1, 2001
Joseph J. Cordes
Brief

Nonprofit organizations engage in a range of income-producing activities: Universities charge tuition, hospitals collect fees, and social-service organizations enter into government contracts. To the extent that an activity is "substantially related" to the organization's tax-exempt purpose, the...

March 1, 2001
Evelyn Brody, Joseph J. Cordes