Subject category:
Ethics and Social Responsibility
Published by:
Harvard Kennedy School
Length: 22 pages
Topics:
Non-profit management; Tax policy
Share a link:
https://casecent.re/p/7326
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Abstract
The growth of doubt about the value of government programs designed to help the poor leads a new generation of US conservatives to seek to frame an alternative approach. Proposed legislation would use the tax code to provide a powerful incentive for citizens to direct funds toward "poverty fighting" non-profit organizations. The case focused on the so-called Coats-Kasich bill, frames the 1996 debate over the charitable tax credit proposed in the context of the history of the US tax code''s treatment of charitable giving and the analysis of economists as to the effects of tax incentives on that giving. It raises, as well, a values-based debate as to whether charities are the proper vehicle for aiding the poor and whether, by receiving public funds, such non-profits would retain their independence.
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Abstract
The growth of doubt about the value of government programs designed to help the poor leads a new generation of US conservatives to seek to frame an alternative approach. Proposed legislation would use the tax code to provide a powerful incentive for citizens to direct funds toward "poverty fighting" non-profit organizations. The case focused on the so-called Coats-Kasich bill, frames the 1996 debate over the charitable tax credit proposed in the context of the history of the US tax code''s treatment of charitable giving and the analysis of economists as to the effects of tax incentives on that giving. It raises, as well, a values-based debate as to whether charities are the proper vehicle for aiding the poor and whether, by receiving public funds, such non-profits would retain their independence.