Tax Policy Center


Roger Colinvaux

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The slides summarize the content of and provide detailed commentary on the exempt organization provisions of the Tax Reform Act of 2014, a discussion draft released February 26, 2014 by Dave Camp, Chairman of the Ways and Means Committee, including changes to the charitable deduction, unrelated...

September 24, 2014
Roger Colinvaux

The inventory, or stock in trade, of a business is eligible for a special "enhanced" charitable contribution deduction under the federal income tax. The many requirements to claim an enhanced deduction present unique challenges for the Internal Revenue Service (IRS). This issue brief highlights...

January 6, 2013
Roger Colinvaux