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来源类型 | Research Report |
规范类型 | 报告 |
An Analysis of Potential Tax Incentives to Increase Charitable Giving in Puerto Rico | |
其他题名 | Final Report |
Elizabeth T. Boris; Joseph J. Cordes; Mauricio Soto; Eric Toder | |
发表日期 | 2010-01-25 |
出版年 | 2010 |
语种 | 英语 |
概述 | Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Puerto Rico's income tax allows itemizers to deduct charitable contributions, but with limits. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent |
摘要 | Improved incentives for private charitable giving would strengthen nonprofit organizations in Puerto Rico. Puerto Rico's income tax allows itemizers to deduct charitable contributions, but with limits. Taxpayers may choose between a 100 percent deduction for contributions over 3 percent of adjusted gross income (AGI) or a 33 percent deduction for contributions with no floor. Deductions may not exceed 15 percent of AGI. Removing the 15 percent ceiling would be a relatively cost effective way of encouraging more giving. Reducing the 3 percent floor, though generating less additional giving per dollar of revenue loss, would encourage broader participation.
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主题 | Nonprofits and Philanthropy ; Taxes and Budget |
URL | https://www.urban.org/research/publication/analysis-potential-tax-incentives-increase-charitable-giving-puerto-rico-0 |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/476809 |
推荐引用方式 GB/T 7714 | Elizabeth T. Boris,Joseph J. Cordes,Mauricio Soto,et al. An Analysis of Potential Tax Incentives to Increase Charitable Giving in Puerto Rico. 2010. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
412014-An-Analysis-o(367KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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