501(c)(4)s and the Gift Tax: Legal Analysis

Description:

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.

Creator(s):
Location(s): United States
Creation Date: August 10, 2012
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
Usage:
Total Uses: 81
Past 30 days: 1
Yesterday: 0
Creator (Author):
Luckey, John R.

Legislative Attorney

Creator (Author):
Lunder, Erika K.

Legislative Attorney

Publisher Info:
Place of Publication: Washington D.C.
Date(s):
  • Creation: August 10, 2012
Coverage:
Place
United States
Description:

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.

Physical Description:

13 pages.

Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text