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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Using State-Level Data To Understand How the Tax Cuts and Jobs Act Affected Charitable Contributions

October 4, 2022
Robert McClellandLillian Hunter
Brief
Individual Taxes

Abuse of tax deductions for charitable donations of conservation lands are on the rise

This brief discusses the abuse of tax deductions intended to encourage conservation of environmentally friendly land and historic buildings. This abuse is on the rise and a key policy question is whether this tax expenditure represents a good return on the scarce dollars the federal government...

June 1, 2017
Adam Looney
Brief
Individual Taxes

The New Debate over a Charitable Deduction for Nonitemizers

The US tax system provides a deduction for charitable giving, but only for the 25 percent of taxpayers who itemize deductions on their tax returns. Accordingly, advocates for the charitable sector have at times proposed to extend a deduction to itemizers and nonitemizers alike. Today these...

October 25, 2016
Joseph RosenbergC. Eugene SteuerleJoycelyn OvallePhilip Stallworth
Brief
Individual Taxes

Tax Policy and Volunteer Labor

Volunteers are extremely valuable to the charitable sector: Urban Institute researchers estimated the value of their labor at $163 billion in 2013. Though charitable contributions can be deducted from income taxes, volunteers cannot deduct the value of their labor. By economic consensus,...

November 11, 2014
Katherine Toran
Journal Article
Individual Taxes

Tax Policy and Philanthropy: A Primer on the Empirical Evidence for the U.S. and its Implications

Tax policies in the U.S. increase the incentive to donate to charity among those who itemize their deductions, and most of the tax revenue cost goes to subsidize donations made by relatively high-income people. Several types of empirical evidence which I review here suggest that the donation...

June 17, 2013
Jon M. Bakija
Research report
Individual Taxes

The Charitable Contributions Deduction: A Tax Debate or a Question of Charity Versus Government?

This paper attempts to better understand rhetoric over the charitable contributions deduction, arguing that debate surrounding the deduction is ultimately a projection of more fundamental debates relating to the theme of government versus charity. The phrase "government versus charity" can mean...

May 8, 2013
Adam Parachin
Research report
Federal Budget and Economy

The Charitable Contribution Deduction: Section 170 Reorganized

This paper attempts first to clarify tax rules concerning charitable contributions by reorganizing section 170 and simplifying the language, where possible, so that the operative rules will be clearer. In addition, a revision of the estate and gift tax provisions, intended to increase uniformity...

March 20, 2013
Dan Halperin
Brief
Federal Budget and Economy

Extending the Charitable Deduction Deadline to Tax Day

Extending the charitable deduction deadline is a move with precedent: the government has used it to encourage giving following a natural disaster. However, temporary laws have limited effect. Consider instead allowing charitable deductions made by April 15, aka tax day, to be applied to the...

March 17, 2013
C. Eugene Steuerle
Research report
Individual Taxes

The Charitable Contribution Deduction: Reform and Simplification

Split interest and partial interest gifts have been with us for over a century. Donors have had a long-standing interest in making gifts and reserving certain critical rights with respect to the property given. This paper discusses certain important aspects of the split interest and partial...

February 27, 2013
Martin HallCarolyn Osteen
Testimony
Individual Taxes

Tax Reform and Charitable Contributions

Gene Steuerle testifies before the Committee on Ways and Means on tax reform and charitable contributions. This testimony centers on the point that a tax subsidy like that for charitable contributions should be treated like any other program of government, examined regularly, and reformed to...

February 13, 2013
C. Eugene Steuerle

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