Footnotes (27)



The Power of Warm Glow

Usha Rodrigues

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

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Date posted: May 31, 2012  

Suggested Citation

Rodrigues, Usha, The Power of Warm Glow (2010). Texas Law Review See Also, Vol. 88, pp. 149-153, 2010; UGA Legal Studies Research Paper. Available at SSRN: http://ssrn.com/abstract=2070798

Contact Information

Usha Rodrigues (Contact Author)
University of Georgia Law School ( email )
225 Herty Drive
Athens, GA 30602
United States
706-242-5562 (Phone)

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