target="_blank" rel="nofollow" href="#ulink_405ea103-f99d-52d4-b1c7-57580a7e9b1f">122 Id.123 123 Id. at 18, 27.
124 124 Id. at 115. Fees for services and goods were estimated to be 70.3 percent of the total; contributions and nongovernment grants were said to be 12.3 percent of the total (id. at 143–144).
125 125 Id. at 121.
126 126 These data are from Giving USA 2020, published by the Giving USA Foundation, and researched and written by the Center on Philanthropy at Indiana University.
127 127 IRS, “Individual Noncash Charitable Contributions, Tax Year 2016,” Statistics of Income Bulletin (Pub. 5337 (rev. May, 2019).
128 128 See § 22.7(a).
129 129 Nonprofit Nation at 12.
130 130 Report of the Commission on Private Philanthropy and Public Needs: Giving in America—Toward a Stronger Voluntary Sector at 34–48 (1975).
131 131 Lindsey, “The Charitable Contribution Deduction: A Historical Review and a Look to the Future,” 81 Neb. L. Rev. (no. 3) 1056, 1057 (2002). This point is substantially overstated in Duquette, “Founders' Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction,” 93 Business History Rev. 553 (Autumn 2019), where it is written that the “workings of the [charitable] deduction have changed little since its creation in 1917” (id.). Also Taggart, “The Charitable Deduction,” 26 Tax L. Rev. 63 (1970).
132 132 Cf.: “Direct changes to the contribution deduction since its enactment have been few and relatively modest” (Duquette, supra note 131, at 559).
133 133 “There are a wide variety of organizations to which a taxpayer can donate money or property and receive a charitable contribution deduction” (Lindsey, supra note 131, at 1057).
134 134 Pub. L. No. 65-50.
135 135 Congressional Research Service, “The Charitable Deduction for Individuals: A Brief Legislative History (R46178) 4 (Jan. 14, 2020). “The Congress added a deduction for gifts to charitable organizations to the bill implementing these high rates, not to encourage the wealthy to give their fortune away (which the most influential and richest men were already doing) but to not discourage their continued giving in light of a larger tax bill” (Duquette, supra note 131, at 558).
136 136 Joint Committee on Taxation, Present Law and Background Relating to the Federal Tax Treatment of Charitable Contributions (JCX-55-11) 4 (Oct. 14, 2011).
137 137 Congressional Research Service, supra note 135, at 5.
138 138 Pub. L. No. 78-315.
139 139 Pub. L. No. 82-465.
140 140 Pub. L. No. 83-591.
141 141 This was the “first time that Congress encouraged certain charitable giving by granting more generous deductions for donations given to certain charitable organizations than to others” (Lindsey, supra note 131, at 1063).
142 142 Pub. L. No. 88-272.
143 143 Pub. L. No. 91-172.
144 144 Pub. L. No. 97-34.
145 145 Senate Committee on Finance, Statement of Donald C. Lubick, Assistant Secretary for Tax Policy, U.S. Treasury Department, Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance on S. 219, 96th Cong., 2nd Sess. 51 (Jan. 30, 1980)).
146 146 Id. at 68.
147 147 Joint Committee on Taxation, General Explanation of the Economic Recovery Act of 1981 (JCS-71-81) 49 (Dec. 29, 1981).
148 148 Pub. L. No. 98-369.
149 149 Pub. L. No. 100-647.
150 150 Pub. L. No. 103-66.
151 151 Pub. L. No. 104-188.
152 152 Pub. L. No. 105-277.
153 153 Pub. L. No. 109-135.
154 154 Pub. L. No. 115-97.
155 155 The U.S. Tax Court, in 2020, observed that, “[i]n the past 34 years Congress has amended section 170 more than 30 times” (Oakbrook Land Holdings, LLC v. Commissioner, T.C. Memo. 2020–54 (2020)). Footnote 5 in that opinion contains the public law citations for each of these amendments.
156 156 Lindsey, supra note 131, at 1059.
157 157 This report, published in mid-2019, was researched and written by the Indiana University Lilly Family School of Philanthropy. It was funded by the Charles Stewart Mott Foundation and the Fidelity Charitable Trustees' Initiative.
158 158 Joint Economic Committee (Republicans), “Reforming the Charitable Deduction,” as part of its Social Capital Project (Report no. 2 (Nov. 2019)).
