Basic Facts on Charitable Giving

OTA Working Paper No. 95

35 Pages Posted: 19 Jun 2006

See all articles by David Joulfaian

David Joulfaian

U.S. Department of the Treasury, Office of Tax Analysis (OTA); Georgetown University - Department of Economics

Date Written: June 2005

Abstract

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

Joulfaian, David, Basic Facts on Charitable Giving (June 2005). Available at SSRN: https://ssrn.com/abstract=909342 or http://dx.doi.org/10.2139/ssrn.909342

David Joulfaian (Contact Author)

U.S. Department of the Treasury, Office of Tax Analysis (OTA) ( email )

1500 Pennsylvania Ave. NW
Washington, DC 20220
United States

Georgetown University - Department of Economics ( email )

37th St NW & O St NW
Washington, DC 20007
United States

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