Changing Our Approach to Changing the World: Encouraging and Enhancing American Engagement in International Philanthropy Through Tax Law Reform

Miller Jr., Joseph E.

ISBN 10: 0985815639 / ISBN 13: 9780985815639

Published by Council on International Law & Politics, 2013

About this Item

Seller Inventory # 133908517

Bibliographic Details

• Title: Changing Our Approach to Changing the World: Encouraging and Enhancing American Engagement in International Philanthropy Through Tax Law Reform
• Publisher: Council on International Law & Politics
• Publication Date: 2013
• Language: English
• ISBN 10: 0985815639
• ISBN 13: 9780985815639
• Binding: Soft cover
• Condition: New

About this title

Synopsis

The book explains the legal framework of philanthropy in the U.S., with particular emphasis on the rules for giving to domestic versus foreign entities. Chapter One gives a brief overview of the philanthropic sector in the United States. Chapter Two provides a detailed analysis of the legal framework that affects philanthropy in the U.S., in particular the requirements under US Code Sec. 501(c)(3), as well as other relevant laws, including those on private foundations. A subchapter explains the deductibility of charitable gifts by individuals and corporations. Chapter Three elaborates on the issues related to international philanthropic giving by U.S. taxpayers. Chapter Four discusses policy matters connected to the regulation of U.S. international philanthropy. Chapter Five argues for the promotion of a "learning driven" international engagement of American philanthropists. Last but not least, Chapter Six provides proposals for legal reform in the U.S. to encourage learning-driven international philanthropy. In addition to these main parts, the book contains a table of contents, conclusions, an extensive bibliography, as well as an index.