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    <title>Tax Policy Center: Nonprofits and Taxes</title>
    <link>http://www.taxpolicycenter.org</link>
    <description>Tax Policy Center reports on: Nonprofits and Taxes - The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is comprised of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government.</description>
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    <copyright>Copyright 2012 Tax Policy Center</copyright>
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    <item>
	<title><![CDATA[Composition of Tax-Deductible Charitable Contributions]]></title>
	<description><![CDATA[Taxpayers who elect to itemize can claim a deduction against federal income tax liability for contributions made to registered charitable organizations. While cash gifts still account for the vast majority of charitable donations reported on tax returns, gifts of noncash property have grown as a share of total contributions. Gifts of corporate stock, mutual funds, and other investments account for the largest share of noncash donations and are almost exclusively reported by high-income taxpayers.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001577&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Joseph Rosenberg)</author>
        <pubDate>Tue, 13 Dec 2011 00:00:00 EST</pubDate>
		
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	<title><![CDATA[The Property Tax Exemption for Nonprofits and Revenue Implications for Cities]]></title>
	<description><![CDATA[The charitable property tax exemption can have significant revenue implications for municipalities with large nonprofit sectors and heavy reliance on the property tax. Interest in policies to offset these revenue implications has grown because of the growth of the nonprofit sector in recent decades and the fiscal crisis currently facing many local governments. This policy brief discusses some of these policies, including nonprofit payments in lieu of taxes (PILOTs), municipal service fees, heavier reliance on user fees and special assessments, in-kind contributions from nonprofits, state aid to municipalities hosting tax-exempt nonprofits, and local control over the charitable property tax exemption.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=412460&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Daphne A. Kenyon, Adam H.  Langley)</author>
        <pubDate>Fri, 09 Dec 2011 00:00:00 EST</pubDate>
		
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    <item>
	<title><![CDATA[A Method for Measuring and Partially Testing "Charitability", 3 of 3 parts : Some Complexities]]></title>
	<description><![CDATA[In this series so far, I have suggested that it is possible to test "charitability"  at least in terms of transfers of resources from some class of donors to some class of recipients  by using a balance sheet approach to identifying how those donors and recipients match up. After all, they should be equal in size. Now I will examine two additional complications  past charitable contributions and transfers from governmentand then conclude by reexamining some of the objections to the approach I have suggested.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001098&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 06 Aug 2007 00:00:00 EST</pubDate>
		
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	<title><![CDATA[A Method for Measuring and Partially Testing "Charitability", Second of Three Parts : Applying the Tool]]></title>
	<description><![CDATA[All charities claim to be performing some good for others or for society. These "outputs" require inputs of charitable resources. Nongovernmental sources can be divided broadly into two major categories: financial or real capital, and volunteer labor. These contributions of money or property and time are typically tax favored. This article examines how the balance sheet exercise matching uses and sources of charitable "resources" can serve as a cross-check for how charitable an organization is.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001097&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 30 Jul 2007 00:00:00 EST</pubDate>
		
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    <item>
	<title><![CDATA[A Method for Measuring and Partially Testing "Charitability", First of Three Parts : Balancing Uses and Sources of Charitable Funds]]></title>
	<description><![CDATA[How charitable are charities? Can a charity that provides education or healthcare and has no profits be "noncharitable"? The Senate Finance and House Ways and Means committees think those questions are so important that they have been examining whether and when nonprofit hospitals deserve tax exemption. Many state and local governments have done likewise. And apart from any possible action of the IRS or Congress or state legislatures, Independent Sector and other institutions serving and monitoring charities have been giving increased attention to how charities can more effectively achieve their charitable purposes. Even if there were no outside pressures, the community of consultants and advisers to charities would seek to find ways to measure success by more than sustainable budgets or outputs such as meals served or babies delivered.

All those efforts at one level or the other raise the important and sensitive issue of measurement. I contend that there is one powerful tool that could be used by many nonprofit organizations to try to more effectively measure  at least in one important respect  whether they are "charitable" and, to some degree, the extent of their charitability.

The measurement tool I suggest charities use is nothing more than the accountants most powerful tool: the balance sheet. However, the balancing exercise I am recommending goes beyond the traditional balancing of assets and liabilities and to what I will call the uses and sources of resources intended to achieve private charitable transfers.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001096&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 23 Jul 2007 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Individual Giving Compared To Charitable Gross Receipts]]></title>
	<description><![CDATA[Individual giving to public charities-most of which comes in the form of charitable deductions from tax filers who itemize on their returns-actually comprises only a small part of charities gross receipts each year:  between 8 and 12 percent of gross receipts over the 1996-2003 period.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000869&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Elizabeth Bell, Adam Carasso, C. Eugene Steuerle)</author>
        <pubDate>Mon, 16 Jan 2006 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Expanded Information Reporting For Charitable Giving]]></title>
	<description><![CDATA[The IRS does not administer well items for which it does not have information reporting. Extending information reporting to most charitable contributions would simplify life for most individual givers, improve compliance, and likely be better for the charitable sector as well. An improved information reporting for charitable contributions goes hand-in-hand with the continually improving systems of accounting that accompany the advances of information technology.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000813&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 15 Aug 2005 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Options for Reforming the Estate Tax]]></title>
	<description><![CDATA[Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax works and examines who is affected by it under current law. It discusses how reform would affect tax revenues, the distribution of tax burdens, farms and small businesses, and charitable giving and bequests. A concluding section discusses ways to reduce the tax's complexity.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000780&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( William G. Gale, Leonard E. Burman, Jeff Rohaly)</author>
        <pubDate>Mon, 18 Apr 2005 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000780_Tax_Break_4-18-05.pdf" type="application/pdf" length="489647"/>
		
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	<title><![CDATA[A Win-Win Option for Charity and Tax Policy]]></title>
	<description><![CDATA[Stories of abuses by both donors to charities and by charitable organizations have once again filled newspaper headlines recently. The types of abuse are multiple, stretching from overvalued donations of easements (restrictions on certain uses of land to protect it, say, for conservation purposes) to vacations financed by donations of dead animal heads to the storage rooms of museums. In every crisis there is opportunity, and, in this case, it blends together a clean-up of the charitable sector with additional charitable incentives.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000909&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Tue, 12 Apr 2005 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Chinese Accounting for Stock Options]]></title>
	<description><![CDATA[For a long time I have tried to remain open on the issue of valuing stock options. I know that despite modern finance theory they can be hard to value perfectly, due mainly to their unusual and asymmetric risk structure and lack of open trading in the market. I have listened patiently to all the arguments of start-up companies who complain that it is somehow harder to give restricted stock than stock options to their executives. I know that valuation for financial purposes and for tax purposes are not exactly the same policy issue. Still, none of this offsets my fundamental distaste for accounting badly for income, a distaste that derives in no small part from my experience with Chinese accounting as it had evolved in the 1960s and even the 1970s.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000683&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 30 Aug 2004 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000683_EconomicPerspective_083004.pdf" type="application/pdf" length="63581"/>
		
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	<title><![CDATA[Comments on US Senate Committee on Finance Staff Discussion Draft of June 21, 2004]]></title>
	<description><![CDATA[In response to a Senate Finance Committee Staff Discussion Draft of June 21, 2004, which made suggestions aimed that strengthening transparency and accountability of the charitable sector, the Center on Philanthropy submitted comments covering three major points: (1) Electronic filing of Forms 990 will improve the quality, access, and timeliness of data on charities, and will reduce costs for the IRS, the states, and charities. (2) Gaps and omissions in Forms 990 and Forms 990-PF must be eliminated and better reporting must be enforced. (3) An accurate list of tax-exempt organizations must also be a priority.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=900730&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Elizabeth T. Boris, Linda M. Lampkin)</author>
        <pubDate>Fri, 16 Jul 2004 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/900730_boris_lampkin_071604.pdf" type="application/pdf" length="60735"/>
		
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    <item>
	<title><![CDATA[Charitable Tax Credits : Boon or Bust for Nonprofits?]]></title>
	<description><![CDATA[Over the past decade, legislators have been looking for ways to increase private charitable giving and direct these resources to programs that serve low-income people. To further these goals, Arizona enacted a charitable tax credit in 1997 as part of the states welfare reforms. This brief examines the structure of the Arizona program, the initial effects on giving, and the types of organizations that benefited from the charitable tax credit. It concludes that although the Arizona charitable tax credit stimulated some additional giving during relatively good economic times (1998-1999), it is not a panacea for funding the nonprofit sector. The jury is still out as to whether it may weaken a broad array of organizations that create community cohesiveness and civil society.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=311036&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Carol J. De Vita, Eric C. Twombly)</author>
        <pubDate>Thu, 01 Jul 2004 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Accumulations of Wealth by Nonprofits]]></title>
	<description><![CDATA[Contrary to some public perceptions, most of the wealth in the nonprofit sector is not in the hands of private foundations. It is instead held by service-providing organizations, notably hospitals and related health care organizations, together with colleges and universities. However, wealth of individual organizations varies greatly. Some colleges and universities have endowments in the billions while others have little or no permanent funds. Can there be too much wealth in the nonprofit sector and, if so, what should we do about it? This brief reports on a discussion from the sixth Emerging Issues Seminar of these issues, including current trends and mechanisms proposed to control wealth.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=311022&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Marion R. Fremont-Smith)</author>
        <pubDate>Sat, 01 May 2004 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Public Trust in the Public Face of Charities]]></title>
	<description><![CDATA[Public charities file Form 990 with the IRS each year, and the Form is the only public disclosure required of charities by government.  Consequently, donors and regulators rely on the form when making assessments of these organizations.  This essay suggests that questionable quality of reporting by charities on Form 990 constitutes a crisis of trust between charities and the people who rely on their financial reports when making giving decisions.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000630&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Mark A. Hager)</author>
        <pubDate>Tue, 30 Mar 2004 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000630_public_trust.pdf" type="application/pdf" length="66677"/>
		
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	<title><![CDATA[Charitable Giving and the Estate Tax]]></title>
	<description><![CDATA[Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering alternatives. One of the key issues is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, because such gifts reduce the size of the estate (and thus the tax bill) at death. But the tax can also reduce charitable gifts because it diminishes the amount of money left in the estate to allocate among competing uses including charity.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000582&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jon M. Bakija, William G. Gale)</author>
        <pubDate>Mon, 08 Dec 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000582_TaxFacts_120803.pdf" type="application/pdf" length="69781"/>
		
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	<title><![CDATA[Charitable Bequests and Taxes on Inheritances and Estates : Aggregate Evidence from across States and Time]]></title>
	<description><![CDATA[This paper examines the impact of wealth transfer taxes on charitable bequests. We exploit the fact that federal and state taxes on estates and inheritances vary over time, states, and real wealth levels. The effects of taxes are estimated using pooled cross-sectional data spanning several decades, based on aggregated information from federal estate tax returns. Under several different specifications, we find evidence of a strong incentive effect of estate and inheritance taxes on charitable bequests.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310665&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jon M. Bakija, William G. Gale, Joel Slemrod)</author>
        <pubDate>Wed, 16 Apr 2003 00:00:00 EST</pubDate>
		
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	<title><![CDATA[The Tax Fairness Debate : Nine Leading Experts Weigh in on Tax Justice]]></title>
	<description><![CDATA[How taxes should be distributed among the public has been a source of debate in the United States for more than 50 years. Tax Justice: The Ongoing Debate, edited by Joseph J. Thorndike and Dennis J. Ventry, Jr., provides scholars and policymakers alike with fresh insights into the important issue of tax fairness. Contributors assess recent reform proposals, scrutinize measures of inequality, demystify the flat tax, examine the role of property taxes in local finance, address equity concerns, evaluate tax justice in the states, and provide case studies, as well as an overview and historical context.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=900571&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Urban Institute)</author>
        <pubDate>Mon, 02 Dec 2002 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Managing Charitable Giving in the Wake of Disaster]]></title>
	<description><![CDATA[This brief looks at the structure of the charitable sector and describes the unique challenges these organizations face in soliciting contributions, selecting beneficiaries, and distributing funds for wide-scale disaster relief, and outlines four principles of public finance that are useful guidelines for navigating related problems.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310471&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Wed, 01 May 2002 00:00:00 EST</pubDate>
		
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	<title><![CDATA[Charities and Disaster Relief : Making Choices &amp; Planning for the Future]]></title>
	<description><![CDATA[When charities confront the issue of disaster relief, they do not need to operate like ships in uncharted waters. In fact, many of the issues they face are very similar to those confronted by the government in setting up tax and expenditure programs.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000954&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Fri, 14 Dec 2001 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Charities and Disaster Relief : Applying Classic Principles of Public Finance]]></title>
	<description><![CDATA[This brief focuses on using public finance principles to allocate relief funds.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000955&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Fri, 07 Dec 2001 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Charities and Relief : The Problem of Selection]]></title>
	<description><![CDATA[Despite the generosity of Americans most of the needs of individuals are not met through transfers made through charities; thus, charities must choose whom they'll serve.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000956&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Fri, 30 Nov 2001 00:00:00 EST</pubDate>
		
    </item>


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	<title><![CDATA[When Nonprofits Conduct Exempt Activities as Taxable Enterprises]]></title>
	<description><![CDATA[When a nonprofit engages in business activities unrelated to its nonprofit purposes, taxability is usually not a question of choice; various laws and regulations require that the organization pay taxes on this income and, typically, on sales and property. For related activities, however, a nonprofit that can claim tax exemption sometimes chooses to carry out these activities in the form of a taxable enterprise. But why would an organization decide to pay more taxor at least appear to pay more taxthan the law requires?]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310254&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Tue, 01 May 2001 00:00:00 EST</pubDate>
		
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    <item>
	<title><![CDATA[Peggy's Rules: Peggy McConkey And the Meaning of Public Service]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle describes standards of public service excellence set by a Treasury employee, Peggy McConkey.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000122&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 19 Mar 2001 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[President Bush's Proposal to Encourage Charitable Giving : Statement before the United States' Senate Committee on Finance]]></title>
	<description><![CDATA[Debate over tax policy is always intense, as it should be since much of the government's agenda is defined within the tax system. When it comes to tax cuts, this debate usually centers on size of government and progressivity of the tax system.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=900428&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Wed, 14 Mar 2001 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[The Cost of Giving: How Do Changes in Tax Deductions Affect Charitable Contributions?]]></title>
	<description><![CDATA[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 Philanthropy and Harvard Universitys Hauser Center for Nonprofit Organizations convened the first Seminar on Emerging Issues in Philanthropy to explore whether the benefits derived from the charitable tax deduction are worth the cost.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310256&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Joseph J. Cordes)</author>
        <pubDate>Thu, 01 Mar 2001 00:00:00 EST</pubDate>
		
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	<title><![CDATA[The Unrelated Business Income Tax: All Bark and No Bite?]]></title>
	<description><![CDATA[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 income is tax-free (and the associated expenses are, essentially, not deductible). By contrast, net income from "unrelated business activities", is subject to the Unrelated Business Income Tax (UBIT), which generally taxes such income at ordinary corporate (or trust) tax rates. Congress, however, has exempted dividends, interest, rents, and royalties from the UBIT.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310257&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Evelyn Brody, Joseph J. Cordes)</author>
        <pubDate>Thu, 01 Mar 2001 00:00:00 EST</pubDate>
		
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	<title><![CDATA[An Option to Increase Charitable Giving and Reduce Current Taxes]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle explains why it makes sense to extend the charitable deduction to the time of filing a tax return, in much the same way as applies to deposits to individual retirement accounts (IRAs) and to certain pensions of self-employed persons (Keogh plans).]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000125&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 12 Feb 2001 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Extending the Charitable Deduction to Nonitemizers : Policy Issues and Options]]></title>
	<description><![CDATA[On April 15, 2000, more than 30 million taxpayers who itemized deductions on their tax returns were able to claim tax deductions for any contributions made to their favorite charities.  The effect of the deduction was to lower the taxpayers cost of giving one dollar by amounts ranging from 15 cents to almost 40 cents.  But many taxpayers who contribute to charities were not eligible for a charitable deduction because they claimed the standard deduction instead of itemizing deductions on their tax returns.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310338&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Joseph J. Cordes, John O&apos;Hare, C. Eugene Steuerle)</author>
        <pubDate>Mon, 01 May 2000 00:00:00 EST</pubDate>
		
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    </item>


    <item>
	<title><![CDATA[Charity Deduction for Nonitemizers: Where Do You Draw the Line?]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle examines the implications of a Clinton Administration proposal to add a charitable tax deduction for non-itemizers, revealing how the proposal adds an unnecessary complications to the tax code.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000074&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 20 Mar 2000 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Right Way to Extend Charitable Deductions to Nonitemizers, The]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle discuss how the extension of a charitable deduction to nonitemizers, if designed carefully, can increase giving moderately, while avoiding losses in revenues, increases in administrative burdens for taxpayers, and compliance problems for the IRS.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000097&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 28 Feb 2000 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Foundation Giving: Will it Follow the Bubble Economy?]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle discusses his concern with foundation payout rates. He finds that the current formula for payouts--and the way it is applied by foundations--faces a new danger not entirely unrelated to the old one. That is, in following a stock market cycle, giving can easily run counter to social needs and opportunities.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000165&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 21 Jun 1999 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Just What Do Charitable Endowments, Advised Funds, & the Mutual Fund Industry Provide? (Part 2 of 2) : Part Two: Reconsidering the Foundation Rules]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle suggests that while the debate is proceeding over the rules governing foundations and charitable organizations, the long-term interests of the charitable community, as well as mutual funds, community foundations, and others offering donor-advised funds, would be well served by a little self-policing to minimize both the possibility and the hint of abuse.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000179&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 11 Jan 1999 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Just What Do Charitable Endowments, Advised Funds, & the Mutual Fund Industry Provide? (Part 1 of 2) : Part One: A New Democracy of Endowment Giving]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle argues that the expansion of donor-advised funds through the mutual fund industry will probably succeed only if the public feels confident that new abuses of charitable giving will not arise.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000180&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 04 Jan 1999 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Home Run Kings, Unabombers, and the Taxation of Generosity]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle makes case for not taxing lump sum windfalls such as rewards if the recipient immediately designates that income to another party or parties.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000187&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 02 Nov 1998 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[The Coming Revolution in the Charitable Sector (Part 2of 2) : Part Two: An Opportunity for the New IRS Commissioner]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle examines the possible implications of easy public access to the information returns provided by nonprofit organizations to the Internal Revenue Service.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000191&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 17 Aug 1998 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[The Coming Revolution in the Charitable Sector (Part 1 of 2) : Part One: Nonprofits Go Public]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle discusses what the future might hold for nonprofit organizations as technological advances make their financial records public.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000192&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 10 Aug 1998 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Just What Do Nonprofits Provide?]]></title>
	<description><![CDATA[Senior Fellow Eugene Steuerle examines the public value of nonprofit hospitals.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000102&amp;RSSFeed=Nonprofits_and_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 12 Jan 1998 00:00:00 EST</pubDate>
		
    </item>
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