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- catalog abstract ""In the twentieth century, tax-exempt foundations grew substantially both in their financial importance and in the scope of their activities. Today, a large and accelerating percentage of wealth is being placed into foundations for tax purposes. Writing off Ideas examines the economic, cultural, and intellectual implications of tax-exempt organizations." "How do various tax laws influence foundations and what types of ideas are produced? How do the activities of foundations relate to the interests and intentions of their founders? Does the economic management of foundation assets serve the public good or would such assets be better employed through the private market process?" "Could the tax law be creating organizations shielded from economic realities and true social needs, producing a philanthropic sub-culture that squanders resources, fosters questionable ideologies, and launches foolish crusades? What would be the impact of the flat tax, reduction or abolition of estate taxes, or of proposals to increase or decrease the minimum payout requirement?"--Jacket.".
- catalog contributor b11376324.
- catalog created "c2000.".
- catalog date "2000".
- catalog date "c2000.".
- catalog dateCopyrighted "c2000.".
- catalog description ""In the twentieth century, tax-exempt foundations grew substantially both in their financial importance and in the scope of their activities. Today, a large and accelerating percentage of wealth is being placed into foundations for tax purposes. Writing off Ideas examines the economic, cultural, and intellectual implications of tax-exempt organizations." "How do various tax laws influence foundations and what types of ideas are produced? How do the activities of foundations relate to the interests and intentions of their founders? Does the economic management of foundation assets serve the public good or would such assets be better employed through the private market process?" "Could the tax law be creating organizations shielded from economic realities and true social needs, producing a philanthropic sub-culture that squanders resources, fosters questionable ideologies, and launches foolish crusades? What would be the impact of the flat tax, reduction or abolition of estate taxes, or of proposals to increase or decrease the minimum payout requirement?"--Jacket.".
- catalog description "Includes bibliographical references (p. 267-273) and index.".
- catalog description "The Origins and Development of Foundations -- The Ideas They Promote -- Tax Laws and Their Influence on Foundations -- Trends and Biases in Foundation Funding -- Donor Intent -- Trustees and the Direction of Foundations -- The Accountability of Nonprofit Foundations -- The Role of Nonprofit Foundations in the Economy -- Policy Issues.".
- catalog extent "x, 284 p. ;".
- catalog identifier "0765800136 (alk. paper)".
- catalog identifier "0765806800".
- catalog isPartOf "Independent studies in political economy".
- catalog issued "2000".
- catalog issued "c2000.".
- catalog language "eng".
- catalog publisher "New Brunswick, U.S.A. Transaction publishers,".
- catalog spatial "United States.".
- catalog subject "361.7/632/0973 21".
- catalog subject "Endowments Taxation United States.".
- catalog subject "Endowments United States.".
- catalog subject "HV91 .H57 2000".
- catalog subject "Nonprofit organizations Taxation United States.".
- catalog subject "Tax exemption United States.".
- catalog tableOfContents "The Origins and Development of Foundations -- The Ideas They Promote -- Tax Laws and Their Influence on Foundations -- Trends and Biases in Foundation Funding -- Donor Intent -- Trustees and the Direction of Foundations -- The Accountability of Nonprofit Foundations -- The Role of Nonprofit Foundations in the Economy -- Policy Issues.".
- catalog title "Writing off ideas : taxation, foundations, and philanthropy in America / Randall G. Holcombe.".
- catalog type "text".