The Tax Law of Charitable Giving. Bruce R. Hopkins. Читать онлайн. Newlib. NEWLIB.NET

Автор: Bruce R. Hopkins
Издательство: John Wiley & Sons Limited
Серия:
Жанр произведения: Личностный рост
Год издания: 0
isbn: 9781119756026
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benefit of a college or university (including a land-grant college or university), which itself is a public charitable organization412 and which is an agency or instrumentality of a state or a political subdivision of a state, or which is owned or operated by a state or political subdivision of a state or by an agency or instrumentality of one or more states or political subdivisions.413

      Publicly Supported Donative Entities. There are two basic types of publicly supported charities as defined in the federal tax law. One category is informally known as the donative publicly supported charity; the other category is sometimes referred to as the service provider publicly supported charity.