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Author: Terri Lynn Helge Publisher: ISBN: Category : Languages : en Pages : 78
Book Description
New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue Service. Unfortunately, the criteria the Internal Revenue Service uses to evaluate applications has not always been transparent. If an application is approved, the Internal Revenue Service determination letter and the application for exemption are required to be made publicly available and can be requested from the Internal Revenue Service or the organization itself. Prior to 2004, in the case of denials, neither the application nor the Internal Revenue Service's correspondence setting forth its rationale for the denial were made publicly available. This project is the first of its kind. While others have commented on isolated denial letters, this study is the first to conduct a comprehensive analysis of the Internal Revenue Service denial letters issued from when they first became available in 2004 through January 31, 2017. In conducting this project, I examined 603 determination letters in which the Internal Revenue Service denied exemption to an applicant seeking recognition as charitable organizations described in Section 501(c)(3) of the Internal Revenue Code. This project looks in-depth at the basis on which the Internal Revenue Service denied exemption to these applicants. To provide background for the basis of on which the Internal Revenue Service reviews exemption applications for charitable applicants, Part I of this article describes the requirements to obtain federal tax exemption as a charitable organization. In Part II of this article, I explain the methodology and the process by which I arrived at the data I present. Part III presents the data from my study and my analysis of the manner in which the Internal Revenue Service applies the five-part test for exemption in its review of the applicants who were denied exemption. The data pays particularly close attention to the evidence used by the Internal Revenue Service to support its denial of tax-exempt status. In Part IV of this article, I discuss the implications of my findings on the streamlined application process implemented by the Internal Revenue Service in July 2014. My data identifies concerns with the streamlined exemption process, and I suggest revisions that should be considered to the streamlined exemption process to make it more reliable.
Author: Terri Lynn Helge Publisher: ISBN: Category : Languages : en Pages : 78
Book Description
New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue Service. Unfortunately, the criteria the Internal Revenue Service uses to evaluate applications has not always been transparent. If an application is approved, the Internal Revenue Service determination letter and the application for exemption are required to be made publicly available and can be requested from the Internal Revenue Service or the organization itself. Prior to 2004, in the case of denials, neither the application nor the Internal Revenue Service's correspondence setting forth its rationale for the denial were made publicly available. This project is the first of its kind. While others have commented on isolated denial letters, this study is the first to conduct a comprehensive analysis of the Internal Revenue Service denial letters issued from when they first became available in 2004 through January 31, 2017. In conducting this project, I examined 603 determination letters in which the Internal Revenue Service denied exemption to an applicant seeking recognition as charitable organizations described in Section 501(c)(3) of the Internal Revenue Code. This project looks in-depth at the basis on which the Internal Revenue Service denied exemption to these applicants. To provide background for the basis of on which the Internal Revenue Service reviews exemption applications for charitable applicants, Part I of this article describes the requirements to obtain federal tax exemption as a charitable organization. In Part II of this article, I explain the methodology and the process by which I arrived at the data I present. Part III presents the data from my study and my analysis of the manner in which the Internal Revenue Service applies the five-part test for exemption in its review of the applicants who were denied exemption. The data pays particularly close attention to the evidence used by the Internal Revenue Service to support its denial of tax-exempt status. In Part IV of this article, I discuss the implications of my findings on the streamlined application process implemented by the Internal Revenue Service in July 2014. My data identifies concerns with the streamlined exemption process, and I suggest revisions that should be considered to the streamlined exemption process to make it more reliable.
Author: Peter Singer Publisher: Random House Trade Paperbacks ISBN: 0812981561 Category : Philosophy Languages : en Pages : 242
Book Description
Argues that for the first time in history we're in a position to end extreme poverty throughout the world, both because of our unprecedented wealth and advances in technology, therefore we can no longer consider ourselves good people unless we give more to the poor. Reprint.
Author: Rob Reich Publisher: Princeton University Press ISBN: 0691202273 Category : Philosophy Languages : en Pages : 258
Book Description
The troubling ethics and politics of philanthropy Is philanthropy, by its very nature, a threat to today’s democracy? Though we may laud wealthy individuals who give away their money for society’s benefit, Just Giving shows how such generosity not only isn’t the unassailable good we think it to be but might also undermine democratic values. Big philanthropy is often an exercise of power, the conversion of private assets into public influence. And it is a form of power that is largely unaccountable and lavishly tax-advantaged. Philanthropy currently fails democracy, but Rob Reich argues that it can be redeemed. Just Giving investigates the ethical and political dimensions of philanthropy and considers how giving might better support democratic values and promote justice.
Author: Andrew Carnegie Publisher: Gray Rabbit Publishing ISBN: 9781515400387 Category : Social Science Languages : en Pages : 34
Book Description
Before the 99% occupied Wall Street... Before the concept of social justice had impinged on the social conscience... Before the social safety net had even been conceived... By the turn of the 20th Century, the era of the robber barons, Andrew Carnegie (1835-1919) had already accumulated a staggeringly large fortune; he was one of the wealthiest people on the globe. He guaranteed his position as one of the wealthiest men ever when he sold his steel business to create the United States Steel Corporation. Following that sale, he spent his last 18 years, he gave away nearly 90% of his fortune to charities, foundations, and universities. His charitable efforts actually started far earlier. At the age of 33, he wrote a memo to himself, noting ..".The amassing of wealth is one of the worse species of idolatry. No idol more debasing than the worship of money." In 1881, he gave a library to his hometown of Dunfermline, Scotland. In 1889, he spelled out his belief that the rich should use their wealth to help enrich society, in an article called "The Gospel of Wealth" this book. Carnegie writes that the best way of dealing with wealth inequality is for the wealthy to redistribute their surplus means in a responsible and thoughtful manner, arguing that surplus wealth produces the greatest net benefit to society when it is administered carefully by the wealthy. He also argues against extravagance, irresponsible spending, or self-indulgence, instead promoting the administration of capital during one's lifetime toward the cause of reducing the stratification between the rich and poor. Though written more than a century ago, Carnegie's words still ring true today, urging a better, more equitable world through greater social consciousness.
Author: Albert Messina Publisher: ISBN: 9781517172879 Category : Languages : en Pages : 244
Book Description
Beautifully rendered in the form of a factionalized memoir, The Decline and Fall of Charity explores how and why the idea of charity devolved into a corporate construct antithetical to democratic norms and wholly preoccupied with money, marketing and the metrics of junk science.
Author: Arthur C. Brooks Publisher: Basic Books ISBN: 0465003656 Category : Social Science Languages : en Pages : 274
Book Description
We all know we should give to charity, but who really does? In his controversial study of America's giving habits, Arthur C. Brooks shatters stereotypes about charity in America-including the myth that the political Left is more compassionate than the Right. Brooks, a preeminent public policy expert, spent years researching giving trends in America, and even he was surprised by what he found. In Who Really Cares, he identifies the forces behind American charity: strong families, church attendance, earning one's own income (as opposed to receiving welfare), and the belief that individuals-not government-offer the best solution to social ills. But beyond just showing us who the givers and non-givers in America really are today, Brooks shows that giving is crucial to our economic prosperity, as well as to our happiness, health, and our ability to govern ourselves as a free people.
Author: Daniel Halliday Publisher: Taylor & Francis ISBN: 1000598349 Category : Business & Economics Languages : en Pages : 229
Book Description
This book investigates and critically evaluates the concept of public benefit within charity law in the common law world. In the course of the study the book: provides a rich account of how the concept of public benefit has developed over time in charity law jurisprudence; deepens understanding of the aspects of public benefit that remain poorly understood even today; and suggests ways in which public benefit jurisprudence might develop in an orderly and principled way so as to better address some of the core concerns of charity law and the public policy objectives that lie behind it. The book includes contributions from world leading charity law experts and jurists. Each chapter reflects on a key aspect of public benefit jurisprudence in charity law. The topics have been chosen carefully to ensure coverage of most if not all of the large unresolved questions relating to public benefit in the common law world. Each chapter is accompanied by a comment, written by an academic expert or leading practitioner. The comments complement the chapters by critically engaging with those chapters and by offering different and thought-provoking perspectives on the subject matter of the chapters. The book will be of interest to academics working in law, philosophy, economics, sociology and political science. It will also provide a valuable resource for legal practitioners and judges, government officials, especially charity regulators, and in the not-for-profit sector itself.
Author: Thomas P. Rausch, SJ Publisher: Paulist Press ISBN: 1587684888 Category : Encyclicals, Papal Languages : en Pages : 143
Book Description
A study of Pope Benedict XVI’s three encyclicals, Deus caritas est, Spe salvi, and Lumen fidei (drafted for Pope Francis) on the theological virtues, faith, hope, and charity.
Author: Robert D. Lupton Publisher: HarperOne ISBN: 9780062076205 Category : Social Science Languages : en Pages : 0
Book Description
Public service is a way of life for Americans; giving is a part of our national character. But compassionate instincts and generous spirits aren’t enough, says veteran urban activist Robert D. Lupton. In this groundbreaking guide, he reveals the disturbing truth about charity: all too much of it has become toxic, devastating to the very people it’s meant to help. In his four decades of urban ministry, Lupton has experienced firsthand how our good intentions can have unintended, dire consequences. Our free food and clothing distribution encourages ever-growing handout lines, diminishing the dignity of the poor while increasing their dependency. We converge on inner-city neighborhoods to plant flowers and pick up trash, battering the pride of residents who have the capacity (and responsibility) to beautify their own environment. We fly off on mission trips to poverty-stricken villages, hearts full of pity and suitcases bulging with giveaways—trips that one Nicaraguan leader describes as effective only in “turning my people into beggars.” In Toxic Charity, Lupton urges individuals, churches, and organizations to step away from these spontaneous, often destructive acts of compassion toward thoughtful paths to community development. He delivers proven strategies for moving from toxic charity to transformative charity. Proposing a powerful “Oath for Compassionate Service” and spotlighting real-life examples of people serving not just with their hearts but with proven strategies and tested tactics, Lupton offers all the tools and inspiration we need to develop healthy, community-driven programs that produce deep, measurable, and lasting change. Everyone who volunteers or donates to charity needs to wrestle with this book.
Author: Terri Lynn Helge
Author: Terri Lynn Helge
Author: Peter Singer
Author: Rob Reich
Author: Albert Paul Messina
Author: Andrew Carnegie
Author: Albert Messina
Author: Arthur C. Brooks
Author: Daniel Halliday
Author: Thomas P. Rausch, SJ
Author: Robert D. Lupton