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

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Title

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

Creator

  • Author: Luckey, John R.
    Creator Type: Personal
    Creator Info: Legislative Attorney
  • Author: Lunder, Erika K.
    Creator Type: Personal
    Creator Info: Legislative Attorney

Publisher

  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.

Date

  • Creation: 2012-08-10

Language

  • English

Description

  • Content 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.

Subject

  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Gift tax

Primary Source

  • Item is not a Primary Source

Coverage

  • Place Name: United States

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: R42655
  • Accession or Local Control No: R42655_2012Aug10
  • Archival Resource Key: ark:/67531/metadc103149