Analysis

The Tax Treatment of Charities

July 1, 1977

Introduction Significant changes have been made in the taxation of charities for 1977 and subsequent taxation years. Thes.e changes were designed to prevent the abuse

Analysis

A Kaleidoscopic View of the Charity Amendments

July 1, 1977

In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years