| Description |
1 online resource (281 pages) |
| Contents |
Cover; Half Title; Title; Copyright; Dedication; Contents; Preface; PART ONE CONVENTIONAL THEORIES OF EXEMPTION; 1 The Charitable Tax Exemption: An Introduction; The Structure and Significance of Exempt Status; Re-examining the Exemption; Notes; 2 The Legal and Theoretical Foundations of Charitable Tax Exemption; Legal Foundations; Theoretical Foundations: Tax-Base vs. Subsidy Rationales; Notes; 3 Charitable Trust Law; The Statute of Charitable Uses; Deficiencies in Transplanting the Charitable Trust Definition; Notes; 4 Relief of Government Burden |
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General Deficiencies in the Government Burden TheoryNonprofit Hospitals as a Case Study; Notes; 5 Community Benefit and the Nonprofit Ethic; Overview; Deficiencies in the Community Benefit Theory; Notes; 6 Academic Theories; Henry Hansmann's Capital Subsidy Theory; Rob Atkinson's Altruism Theory; Recapitulation; Notes; PART TWO THE DONATIVE THEORY; 7 Theoretical Foundations of the Donative Theory; Economic Theory: The Paradigm Case; Imperfections in the Paradigm: Generalizing the Public Goods Basis for Donations; Notes; 8 What Counts as a Donation; Mixed Motives for Giving; Spurious Gifts |
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Educational and Cultural OrganizationsScientific Research Organizations; Health Care Organizations; Conclusion; Notes; Index; About the Book and Authors |
| Summary |
Notes; 9 Moral Theory; Rawls' Contractarian Theory of Justice; Nozick's Libertarian Theory of Justice; Classic Liberalism and the Value of Pluralism; The Communitarian Critique of Liberalism; Notes; 10 Evaluating the Donative Theory; Deservedness; Proportionality; Universality; Historical Consistency; Notes; 11 Implementing the Donative Theory; Determining Donative Status; Measuring Donations; Fundraising Abuse and Political Activity; Timing and Identification Issues; Summary of Practical Implementation; Notes; 12 Effect on Traditional Charities; Religious Organizations |
| Notes |
Print version record |
| Form |
Electronic book
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| Author |
Hall, Mark A
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| ISBN |
9781000243444 |
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1000243443 |
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