The Power of Warm Glow
University of Georgia Law School
Texas Law Review See Also, Vol. 88, pp. 149-153, 2010
UGA Legal Studies Research Paper
Professor Brian Galle’s Keep Charity Charitable is a thoughtful contribution to the ongoing conversation about the proper tax treatment of charitable organizations. I largely agree with Galle’s arguments, but I would like to offer two criticisms of his positions: first, Galle overstates the problem posed by for-profit firms offering charitable services; and second, he understates the power of “warm glow” in the nonprofit organization.
Number of Pages in PDF File: 5
Keywords: Tax Law, Non-Profit Entities, Charitable Services, 501(c)(3), Tax-Exempt Entities, Charitable Deduction, Keep Charity Charitable
JEL Classification: K22, K34
Date posted: May 31, 2012
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.297 seconds