G2TT
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.
主题Nonprofits and Philanthropy ; Taxes and Budget
URLhttps://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.
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文件名: 412014-An-Analysis-of-Potential-Tax-Incentives-to-Increase-Charitable-Giving-in-Puerto-Rico.pdf
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