Index To The Philanthropist, Volume 18

PREPARED BY MAURA BROWN, MA Subject Index A ACCOUNTABILITY. Organizations Governance, stewardship, and trusteeship as key elements of 2004(Vol. 18,No.3), pp. 225–37 ADVOCACY SEE POLITICAL ADVOCACY ASSET ACCUMULATION TEST. Nonprofit organizations CCRA’s views and case law on profit-making purposes 2004(Vol. 18,No.2), pp. 96–100 ASSOCIATION. Nonprofit organizations Tax-exempt status 2004(Vol. 18,No.2), pp. 91–108 B BUSINESS SEE…

Recent Tax Developments

Interpretation Bulletin IT-244R3, Gifts by Individuals of Life Insurance Policies as Charitable Donations, dated September 6, 1991 was issued to cancel and replace IT-244R2, dated March 3, 1986. The Bulletin discusses the income tax implications of the donation by an individual of a life insurance policy to a registered charitable organization or a charitable foundation,…