Basic Facts on Charitable Giving
OTA Working Paper No. 95
35 Pages Posted: 19 Jun 2006
Date Written: June 2005
This paper provides a brief summary of the rules that govern the tax treatment of charitable gifts, and presents a statistical overview of recent trends in charitable giving. For each of individuals, corporations, estates, and fiduciaries, tax return data is employed to describe the profile of donors and report the amount of transfers to charitable organizations.
Keywords: Charitable giving, Tax deductions
JEL Classification: D19, H24
Suggested Citation: Suggested Citation