Do tax credits benefit charities? : evidence from two states

Gespeichert in:

Autor*in:	Gupta, Anubhav [verfasserIn] Spreen, Thomas Luke [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2024

Schlagwörter:	charitable giving nonprofit organizations state income taxes tax preferences

Übergeordnetes Werk:	Enthalten in: Contemporary economic policy - Oxford : Wiley-Blackwell, 1982, 42(2024), 1 vom: Jan., Seite 94-109
Übergeordnetes Werk:	volume:42 ; year:2024 ; number:1 ; month:01 ; pages:94-109

Links:	Link aufrufen Link aufrufen

DOI / URN:	10.1111/coep.12622

Katalog-ID:	1881429946

Internformat


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982			\|2 26 \|1 00 \|x DE-206 \|b This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.

Indexfelder

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publishDate	2024
allfields	10.1111/coep.12622 doi (DE-627)1881429946 (DE-599)KXP1881429946 DE-627 ger DE-627 rda eng Gupta, Anubhav verfasserin aut Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206 Spreen, Thomas Luke verfasserin aut Enthalten in Contemporary economic policy Oxford : Wiley-Blackwell, 1982 42(2024), 1 vom: Jan., Seite 94-109 Online-Ressource (DE-627)320506983 (DE-600)2012949-X (DE-576)091140544 1465-7287 nnns volume:42 year:2024 number:1 month:01 pages:94-109 https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 Verlag kostenfrei https://doi.org/10.1111/coep.12622 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 42 2024 1 1 94-109 26 01 0206 449004531X x1z 22-02-24 2403 01 DE-LFER 4497104133 00 --%%-- --%%-- n --%%-- l01 07-03-24 2403 01 DE-LFER https://doi.org/10.1111/coep.12622 2403 01 DE-LFER https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.
spelling	10.1111/coep.12622 doi (DE-627)1881429946 (DE-599)KXP1881429946 DE-627 ger DE-627 rda eng Gupta, Anubhav verfasserin aut Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206 Spreen, Thomas Luke verfasserin aut Enthalten in Contemporary economic policy Oxford : Wiley-Blackwell, 1982 42(2024), 1 vom: Jan., Seite 94-109 Online-Ressource (DE-627)320506983 (DE-600)2012949-X (DE-576)091140544 1465-7287 nnns volume:42 year:2024 number:1 month:01 pages:94-109 https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 Verlag kostenfrei https://doi.org/10.1111/coep.12622 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 42 2024 1 1 94-109 26 01 0206 449004531X x1z 22-02-24 2403 01 DE-LFER 4497104133 00 --%%-- --%%-- n --%%-- l01 07-03-24 2403 01 DE-LFER https://doi.org/10.1111/coep.12622 2403 01 DE-LFER https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.
allfields_unstemmed	10.1111/coep.12622 doi (DE-627)1881429946 (DE-599)KXP1881429946 DE-627 ger DE-627 rda eng Gupta, Anubhav verfasserin aut Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206 Spreen, Thomas Luke verfasserin aut Enthalten in Contemporary economic policy Oxford : Wiley-Blackwell, 1982 42(2024), 1 vom: Jan., Seite 94-109 Online-Ressource (DE-627)320506983 (DE-600)2012949-X (DE-576)091140544 1465-7287 nnns volume:42 year:2024 number:1 month:01 pages:94-109 https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 Verlag kostenfrei https://doi.org/10.1111/coep.12622 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 42 2024 1 1 94-109 26 01 0206 449004531X x1z 22-02-24 2403 01 DE-LFER 4497104133 00 --%%-- --%%-- n --%%-- l01 07-03-24 2403 01 DE-LFER https://doi.org/10.1111/coep.12622 2403 01 DE-LFER https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.
allfieldsGer	10.1111/coep.12622 doi (DE-627)1881429946 (DE-599)KXP1881429946 DE-627 ger DE-627 rda eng Gupta, Anubhav verfasserin aut Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206 Spreen, Thomas Luke verfasserin aut Enthalten in Contemporary economic policy Oxford : Wiley-Blackwell, 1982 42(2024), 1 vom: Jan., Seite 94-109 Online-Ressource (DE-627)320506983 (DE-600)2012949-X (DE-576)091140544 1465-7287 nnns volume:42 year:2024 number:1 month:01 pages:94-109 https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 Verlag kostenfrei https://doi.org/10.1111/coep.12622 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 42 2024 1 1 94-109 26 01 0206 449004531X x1z 22-02-24 2403 01 DE-LFER 4497104133 00 --%%-- --%%-- n --%%-- l01 07-03-24 2403 01 DE-LFER https://doi.org/10.1111/coep.12622 2403 01 DE-LFER https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.
allfieldsSound	10.1111/coep.12622 doi (DE-627)1881429946 (DE-599)KXP1881429946 DE-627 ger DE-627 rda eng Gupta, Anubhav verfasserin aut Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206 Spreen, Thomas Luke verfasserin aut Enthalten in Contemporary economic policy Oxford : Wiley-Blackwell, 1982 42(2024), 1 vom: Jan., Seite 94-109 Online-Ressource (DE-627)320506983 (DE-600)2012949-X (DE-576)091140544 1465-7287 nnns volume:42 year:2024 number:1 month:01 pages:94-109 https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 Verlag kostenfrei https://doi.org/10.1111/coep.12622 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 42 2024 1 1 94-109 26 01 0206 449004531X x1z 22-02-24 2403 01 DE-LFER 4497104133 00 --%%-- --%%-- n --%%-- l01 07-03-24 2403 01 DE-LFER https://doi.org/10.1111/coep.12622 2403 01 DE-LFER https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622 26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.
language	English
source	Enthalten in Contemporary economic policy 42(2024), 1 vom: Jan., Seite 94-109 volume:42 year:2024 number:1 month:01 pages:94-109
sourceStr	Enthalten in Contemporary economic policy 42(2024), 1 vom: Jan., Seite 94-109 volume:42 year:2024 number:1 month:01 pages:94-109
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topic_facet	charitable giving nonprofit organizations state income taxes tax preferences
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container_title	Contemporary economic policy
authorswithroles_txt_mv	Gupta, Anubhav @@aut@@ Spreen, Thomas Luke @@aut@@
publishDateDaySort_date	2024-01-01T00:00:00Z
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author	Gupta, Anubhav
spellingShingle	Gupta, Anubhav misc charitable giving misc nonprofit organizations misc state income taxes misc tax preferences Do tax credits benefit charities? evidence from two states
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topic_title	26 00 DE-206 This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a \100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a \10,000 per taxpayer credit by North Dakota that persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen charitable giving (dpeaa)DE-206 nonprofit organizations (dpeaa)DE-206 state income taxes (dpeaa)DE-206 tax preferences (dpeaa)DE-206
topic	misc charitable giving misc nonprofit organizations misc state income taxes misc tax preferences
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title_full	Do tax credits benefit charities? evidence from two states Anubhav Gupta, Thomas Luke Spreen
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title_sort	do tax credits benefit charities?evidence from two states
title_auth	Do tax credits benefit charities? evidence from two states
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title_short	Do tax credits benefit charities?
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code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://onlinelibrary.wiley.com/doi/pdf/10.1111/coep.12622</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">00</subfield><subfield code="x">DE-206</subfield><subfield code="b">This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. 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Do tax credits benefit charities? : evidence from two states

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