The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to
today's democracy? Though we may laud wealthy individuals who give away their money for …

v. 7. Designation notice:" Please be advised that in July 2012, a new Volume 5, Third
Edition, was released for this treatise. At that time, the then existing Volume 5, Second …

In making decisions, individuals rely on heuristics or cognitive biases. One of these is
salience, which refers to visibility or prominence. Individuals systematically focus on items or …

Distributive justice plays a starring role in many fundamental tax policy debates, from the
marginal rate structure to the choice of base to the propriety of wealth transfer taxes. In …

" Office of Tax Analysis, US Treasury Department; Duke University and the National Bureau
of Economic Research; Duke University School of Law. We are grateful to Julie Harter …

Along with the income and property tax exemptions accorded nonprofit organizations, the
charitable contributions deduction stands as the cornerstone of US nonprofit tax law.'The …

Abel purchases 100 shares of Microsoft for $10 per share, a total of $1,000. When the price
reaches $100 per share, he donates the stock to the Museum of Fine Arts and claims a …

A taxpayer is entitled to a charitable contribution deduction for gifts of money or property
made during the taxable year to nonprofit organizations.'A taxpayer is not entitled to a …

The Internal Revenue Code allows a charitable income-tax deduction for a" qualified
conservation contribution,"'known, more colloquially, as a conservation easement. To be …

Charities benefit from a range of direct and indirect subsidies from taxpayers. Government
grants and, more significantly these days, fees for services show up in charity budgets. This …