Descriptor
Arts Centers | 1 |
Court Litigation | 1 |
Federal Legislation | 1 |
Higher Education | 1 |
Museums | 1 |
Nonprofit Organizations | 1 |
Private Financial Support | 1 |
Tax Effort | 1 |
Taxes | 1 |
Source
Dickinson Law Review | 1 |
Author
Lajeunesse, Pamela J. | 1 |
Publication Type
Journal Articles | 1 |
Legal/Legislative/Regulatory… | 1 |
Opinion Papers | 1 |
Education Level
Audience
Location
Laws, Policies, & Programs
Internal Revenue Code | 1 |
Assessments and Surveys
What Works Clearinghouse Rating

Lajeunesse, Pamela J. – Dickinson Law Review, 1981
Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)
Descriptors: Arts Centers, Court Litigation, Federal Legislation, Higher Education