Number: RL34608
Title: Tax Issues Relating to Charitable Contributions and Organizations
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: This report reviews those issues, beginning with a discussion of current tax benefits, a review of legislative changes in the past four years, and a discussion of potential future legislative issues. It focuses on deductions for charitable contributions, and on institutions that are generally eligible for deductible charitable contributions, such as social welfare organizations, educational institutions, nonprofit hospitals, and churches, along with conduits to those institutions such as private foundations, donor-advised funds, and supporting organizations.
Pages: 24
Date: August 5, 2008