Literaturnachweis - Detailanzeige
Autor/in | McNamee, Mike |
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Titel | A Closer Look at the Law. |
Quelle | In: Currents, 16 (1990) 4, S.18-19 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Stellungnahme; Donors; Fund Raising; Higher Education; Laws; Legal Responsibility; Nonprofit Organizations; Tax Deductions; Taxes |
Abstract | Charities have an obligation to give donors "accurate and sufficient information concerning the deductibility of contributions." Donors must subtract any benefit of "substantial value" from their gifts. The value of a benefit is based on its fair market value, not on its cost to the charity. (MLW) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |