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- Title
First Look at the Tax Cuts and Jobs Act: Impact on Individual Charitable Giving.
- Authors
Nickerson, Mark A.
- Abstract
The article offers information on the Tax Cuts and Job Act (TCJA) of 2017 in the U.S. for tax reform, and its impact on charitable giving by individuals. Topics discussed include the changes to income tax deductions for charitable giving; the importance of individual charitable contributions for nonprofit organizations in the U.S.; and the contributions by high net worth individuals. Also mentioned is the lack of tax benefits' role in motivating people for charitable giving.
- Subjects
UNITED States; TAX reform; INCOME tax deductions for charitable contributions; NONPROFIT organizations; HIGH net worth individuals; TAX benefits
- Publication
CPA Journal, 2018, Vol 88, Issue 4, p10
- ISSN
0732-8435
- Publication type
Article