JCT Report: Legal Analysis of Tax Deduction for Charitable Contributions (IRC §170)

March 11, 2022, 5:00 AM UTC

Description of present law and background related to tax treatment of charitable contributions, provided in a Joint Committee on Taxation report released Mar. 11. The Senate Committee on Finance has a Mar. 17, 2022, public hearing on the topic. The report also discusses the economic issues relating to federal tax incentives for charitable giving, and data relating to charitable contributions. Economic rationales for providing a tax deduction are outlined. [JCX-2-22 (Mar. 11, 2022)]

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