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Charitable Giving: What Are The Options?

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  • Wegner, Jeff
  • Boehlje, Michael

Abstract

For more than fifty years» the federal income tax and estate tax statutes have encouraged philanthropy by allowing deductions for contributions to qualifying charities. Gifts to schools, churches, hospitals or other publicly sup ported charities may provide donors and their estates with significant tax savings, These tax incentives are based on the belief that the support of higher education, religion, research and other charitable causes, is best provided by private individuals and institutions.

Suggested Citation

  • Wegner, Jeff & Boehlje, Michael, 1981. "Charitable Giving: What Are The Options?," ISU General Staff Papers 198101010800001125, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:198101010800001125
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