Public Relations 816 Introduction 816 The Logic of Private Philanthropy in Public Affairs 816 Counter-Logic and Resistance to Private Philanthropy. Issue #1: Should the congressional statute on private philanthropy (Tax Reform Act of 1969) be rewritten more affirmatively.
Additional Perspectives
I Corporate Activist Groups: Background 1344 II The Project on Corporate Responsibility 1345 III The Council on Economic Priorities 1347 IV The Interfaith Committee on Corporate Responsibility 1349 V Other Corporate Activist Groups 1350 VI Conclusion 1351 The United Role. 1419 Introduction 1419 I Specification and Data 1419 II Baseline Cross-Section Estimates 1422 III Effects of Changes in Tax Rates 1425 IV Estimation of Separate Price Elasticities by Income Class 1429 V Simulated Effects of Alternative Changes 1429 38 Effects of Deduction of Charitable Contributions from Low- and Middle-Income Households: Evidence from the National Survey of.
Foundations
III Community foundations and tax legislation 1700 Status of community foundations before 1970 under tax legislation. The Future Role 1706 Current Issues Involving Community Foundations 1706 The Future Role of Community Foundations in Private.
TAXES
2046 The nature of the distinction 2046 Tax consequences of the distinction 2046 Impact on environmental activities 2047 II Activities traditionally recognized as charitable or. Public interest litigation 2089 Three basic criteria 2089 Applicable rules 2089 Application of the criteria 2089 Organizational rules 2090 Operational rules 2090 Attorneys' fees 2091 Footnotes 2093 An analysis of the federal tax distinction between public and private charities Laurens Williams and Donald V.
1975) 2099 Introduction 2099
I Charitable Remainder Trusts in general 2222 Charitable Remainder Annuity Trusts 2224 Charitable Remainder Unitrusts 2224 II Charitable Remainder Trusts 2225 III Pooled Income Funds 2228 IV Charitable Lead Trusts 2229 V Remainder Interests in 2231 yard in 2231 farm or farm VI. estimated Changes 2260 General 2260 Possible areas for change 2261 Return to standard of fair market value 2261 Limitation of the deduction for costs i.
Estate and Gift Taxes
The direct matching grant system will provide a fairer system for using federal funds. Grant System 2453 Progressive Matching Grant Plan 2454 Flat Matching Grant Plan 2458 Comparison of Progressive Matching Grant and.
Part V I Property Tax
REGULATION
2610 Independence and objectivity 2613 The service's track record 2614 Relevant organizational factors 2618 Coordination with government agencies 2619 III Effect of the new Deputy Commissioner. Agencies 2801 Development and publication of the standards 2804 Implementation of the standards 2804 Establishment of continuous promotion and monitoring.
Foreign Practices
Taxation of Charitable Organizations 2987 Administrative and State Control 2987 Special Rules Applicable to Religious Groups 2987 VI Italy 2988 Scope of Activities of Private Philanthropic Organizations 2988 Tax Incentives 2988 Matching Grant Programs 2988 2988 Financing of 9 Charitable Organizations 9 Administrative 9 Administrative Organizations 9 Administrative Organizations al Control 2989 Rules Applicable to Religious Groups 2989 VII Japan 2990 Scope of Activities of Private Philanthropic Organizations 2990 Tax Incentives 2990 Matching Grant Programs 2990 Funding of Charitable Organizations 2990 Taxation of Charitable Organizations 2991 Religious Administrative and State Control Ru291 Special Administrative and State Groups VIII Sweden 2992 Scope of Activities in Private philanthropic organizations 2992 Tax incentives 2992 Matching grant programs 2992 Funding of charitable organizations 2992 Taxation of charitable organizations 2993 Administrative and governmental control 2993 Special rules applicable to religious groups 2993 Taxation in 9, R 5, Canada and I5 Canada. of Private Philanthropy in Canada 2996 Individual Donations 2997 Corporate Donations 2999 Charitable Bequests 3000 Foundations 3001 II Tax Measures Explicitly Related to Philanthropy 3004 The Charitable Deduction 3004 Tax Treatment of Gifts of Appreciated Value 3200 Exemption for Charitable Assets 3200 Philanthropy 3013 III Capital Gains Taxes and D waste taxes 3015 The debate on Capital Gains 3015 Death Taxes: A Casualty of Tax Reform 3017 Casualty of Tax Reform 3017 The Case of Ontario 3022. IV The Implementation of Deemed Realization 3025 Quantitative Aspects of the Capital Gains Tax 3028 V 0 Regulation and Conclusion 3 Foot430 System 3 Summary and Conclusion 3 and Assistance of Charity in England and Wales, with recommendations for the establishment of a national commission on philanthropy in the United States Donald R.
Example 3062 Modernization—Obsolete Purposes 3064 Aid to Charities—Investment Policies 3065 General Charitable Aid, Assistance and Advice 3066 Summary 3067 II Tax Treatment of Charities and Their Donors 3067 General Taxes 3067 ome 3068 Denial of Relief income tax 3069 Private Settlement Trust—Private Foundation.
AN AGENDA FOR THE FUTURE
But it can also be a dying knowledge that is premature, a repetition of the Spenglerian mark of misperception. That it is large and active is self-evident; indeed, it may be the most powerful part of the entire nonprofit sector. The financing of the many diverse elements of the SAM is as special and diverse as its structural features.
No element of the nation appears to have been more severely affected by this development than the private nonprofit sector.
THE NEED FOR NEW APPROACHES TO THE INTENSIFYING ISSUES AT THE INTERFACE WITH GOVERNMENT
In negotiating these agreements, the position of the government is of course very strong. As noted in this analysis, the government itself is very powerful. This is reflected in many areas, not least in the United States Congress.
And the jurisdiction and functions of the proposed committees must be carefully thought through.
THE NEED TO CREATE A NEW PUBLIC FOUNDATION FOR THE PRIVATE NONPROFIT SECTOR
Carey, "Philanthropy and the Powerless," a paper prepared for the Commission on Private Philanthropy and Public Need, May 1975. Koleda, Daniel Bourque, and Randall Smith, "Foundations and the Federal Government: A Look at Spending Patterns," paper prepared for the Commission on Private Philanthropy and Public Needs, 1975. Gerald Brannon and James Strnad, "Alternative Approaches to Encouraging Philanthropic Activity," paper prepared for the Commission on Private Philanthropy and Public Needs, 1975.
Harris and Ann Klepper, for the Conference Board, "Corporate Philanthropic Public Service Activities," prepared for the Commission on Private Philanthropy and Public Needs, 1975.
PUBLIC NEEDS, PUBLIC POLICY, AND PHILANTHROPY
AN ANALYSIS OF THE BASIC ISSUES AND THEIR TREATMENT BY THE COMMISSION ON PRIVATE
PHILANTHROPY AND PUBLIC NEEDS
The explanation for this decision is contained in a Commission services document entitled 'Current Commission Considerations. The Commission has not attempted to catalog or budget the major public needs of American society, nor to trace the serpentine wall between the appropriate public sector activities. and the private voluntary sector, in the belief that it does not have the competence to carry out the analysis." To suggest some other important needs, which have been relegated to the back of the bus by the Commission, I refer to the second Franklin D. Roosevelt's inaugural address, which focused on "one-third of a nation, ill-housed, ill-clothed, ill-fed." The Commission would do well to remember the words of one of its advisors, Robert J. Blendon, vice president of the Robert Wood Johnson Foundation: “One of the difficulties in assessing the functions of private philanthropy in America is that, in a changing society, past experiences may not be a reliable guide to correctly interpreting current future needs.
One of the most striking examinations of this change in social and political values and government performance is contained in an essay by Harvard sociology professor Daniel Bell, "The Revolution of Rising Entitlements."6 Bell's basic thesis is that the traditional American belief that all persons are equal has shifted in recent years from the idea of equality of opportunity to "what is now demanded."
Mavity and Ylvisaker mention four: (1) improving government processes and competence; (2) helping define and clarify public issues; (3) to help ensure the rights and participation in government and society of all members of the public; and (4) improving the private sector's responsiveness to public needs. I imagine that if tax breaks were changed and philanthropy were democratized, new institutions would emerge, many of them of public interest. This leaves little for the services that the Filer Commission has determined to be primary public needs.
But they must be addressed before any entity offers the public an evaluation of philanthropy's role in meeting public needs.
VALUES, VOLUNTARY ACTION, AND PHILANTHROPY
THE APPROPRIATE RELATIONSHIP OF PRIVATE PHILANTHROPY TO PUBLIC NEEDS
Strategies for improvement of the present situation. A discussion of the kinds of changes that need to be made in general if currently inappropriate relationships
It is clear that the task is difficult, but it must be tackled head-on, as it is of vital importance to the entire company. A key difficulty in addressing human needs is to be inclusive enough to consider the full range of needs and values, rather than limiting consideration to those particular needs that we ourselves or some other particular group or person consider to be problematic (ie, unmet). All three concepts, along with many others (such as desire, desire, motive), refer to the fact that people desire certain objects, situations, or end states.
Provision of food through a food stamp program or health care through Blue Cross-Blue Shield reimbursement arrangements does not mean that all or even most people with the corresponding need have access to the needed object or situation and/or are satisfied with what they receive.
1095 So defined, there can be an almost infinite variety of needs, corresponding to the
Each of these can be seen as mechanisms aimed at fulfilling one or more of the basic public needs (and to a lesser extent private needs). More than any other need on the current list, the need for economic well-being is closely linked to almost all other public needs on the list. An informed people are generally better able to promote justice, economic well-being, health, and the other needs on the current list.
Although not so widespread, or prominent, perhaps, as some of the other public needs on the present list, the need for science and research is nevertheless quite widespread if presented in its broadest sense.
1099 work of the traditional theologies and religions, but also the newer and sometimes
But this is an important part of the problem we have with the Commission so far. As mentioned above, the need for research into areas within the humanities and arts belongs to the category of science-inquiry, not culture. But this is no excuse for neglecting the ecological balance aspect of the public's need for the environment.
The Filer Commission's paper on international activities (by Yarmolinsky) makes only a very weak attempt towards the necessary broad definition of this category.
PHILANTHROPY AND THE POWERLESS Sarah C. Carey '
A key objective of the program was to identify resource-rich lands for acquisition through claim execution. The results of the offer of grants in the area of school finance have been significant. By 1968, the United Mineworkers Union was one of the most rigid, corrupt unions in the country.
The main recipients of the funds were the Washington Research Project and The Youth Project. The two major programmatic features of Dayton-Hudson's given program are youth and the arts. One aspect of the program is the first Indian-run housing project in the country.
