Descriptor
| Laws | 2 |
| Legal Problems | 2 |
| Nonprofit Organizations | 2 |
| Tax Rates | 2 |
| Churches | 1 |
| Constitutional Law | 1 |
| Federal Government | 1 |
| Financial Policy | 1 |
| Financial Problems | 1 |
| Higher Education | 1 |
| Income | 1 |
| More ▼ | |
Publication Type
Education Level
Audience
Location
Laws, Policies, & Programs
| Internal Revenue Code | 2 |
Assessments and Surveys
What Works Clearinghouse Rating
Melchionna, Olin R., Jr. – University of Richmond Law Review, 1976
Section 170 of the 1954 Internal Revenue Code is discussed with regard to the consequences of various types of inter vivos charitable gifts. Frequent complications occur when the donor claims the gifts as deductions on his income tax. Available from: the University of Richmond School of Law, Richmond, Virginia 23173. (LBH)
Descriptors: Financial Problems, Higher Education, Income, Laws
Peer reviewedWhelan, Charles M. – Fordham Law Review, 1977
The current concern of church leaders and federal tax officials focuses on the religious distinctions in the Code's section on the obligation of exempt organizations to file annual financial returns with the IRS. For journal availability see HE 509 187. (Author/LBH)
Descriptors: Churches, Constitutional Law, Federal Government, Financial Policy
