Philanthropy and the Federal Income Tax: Should our Republic Subsidize Tocqueville’s Democracy?
The U.S. Internal Revenue Code’s charitable exemption and deduction clearly treat philanthropy favorably; the question for tax theory has always been why, and how well.
THE PHILANTHROPIC ENTERPRISE
All posts categorized with: Law & Philanthropy
The Good, the Bad, and the Charitable
Robert Atkinson and William Dennis both critique the philanthropic tax exemption in the United States in a manner reminiscent of Augustine’s early pleas for chastity: “IRS, grant me taxation, but not yet.”
Trading in Tocqueville: Philanthropy in an Era of Philanthrocapitalism, L3Cs, and Social Innovation Bonds
William Dennis opens “A Radical Reform for Nonprofit Tax Exemption: A Thought Experiment” with a compelling quote from Richard C.
Tocqueville or Austerity? Health Care and the Social Compact
Aboard the Arbella in 1630, John Winthrop composed “A Modell of Christian Charity,” outlining a social compact by which the Puritan settlers in the New World might “be all knit more nearly together in the Bond of brotherly affection.”
Second Thoughts on Tax Treatment of American Philanthropy
The essays by William Dennis and Robert Atkinson suggest possible reforms of the tax treatment of American philanthropy.The Papers of Richard C. Cornuelle at the Hoover Institution
Conversations on Philanthropy
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Western Culture at the American Crossroads: The Conflict Over the Nature of Science and Reason
Reviewed by Troy Camplin
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