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Peer reviewedLajeunesse, 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
Download full textShulman, Carol Herrnstadt – 1980
In the 1980 election year, Cngress is likely to provide taxpayers with some form of tax savings, and observers predict that legislators will begin efforts to modify the Internal Revenue Code to provide more equity, gather more revenues, and serve a number of other purposes that will affect the higher education community. Particularly, higher…
Descriptors: College Faculty, Court Litigation, Educational Economics, Educational Finance
