Extending the Charitable Deduction Beyond the COVID-19 Pandemic

Tax Notes Federal, Vol. 167, No. 3, pp. 463-464, April 20, 2020

Indiana University Robert H. McKinney School of Law Research Paper No. 2020-6

4 Pages Posted: 4 Jun 2020 Last revised: 30 Jul 2020

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law; affiliation not provided to SSRN

Date Written: May 1, 2020

Abstract

While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should remain a permanent feature of U.S. tax law.

Keywords: COVID-19, coronavirus, pandemic, CARES Act, charitable deduction, charitable giving

Suggested Citation

Ryznar, Margaret, Extending the Charitable Deduction Beyond the COVID-19 Pandemic (May 1, 2020). Tax Notes Federal, Vol. 167, No. 3, pp. 463-464, April 20, 2020, Indiana University Robert H. McKinney School of Law Research Paper No. 2020-6, Available at SSRN: https://ssrn.com/abstract=3590033

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

affiliation not provided to SSRN

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