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Keywords: charitable contribution deduction
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Journal Articles
A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 20–42.
Published: 01 August 2015
...Eric S. Smith ABSTRACT The direct charitable contribution deduction was an experimental deduction for the 1982–1986 tax years. It represents the only example in the tax laws in which non-itemizers were allowed a charitable contribution deduction in tandem with the standard deduction. This article...
