"Tax Simplification": Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution

Stanley S. Weithorn
1967 Duke law journal  
2 As used herein, the word "charitable" refers to the entire area of organizations which themselves are tax-exempt and contributions to which are tax-deductible. Thus, included therein are colleges and universities (as well as other types of educational organizations), health and welfare organizations, religious organizations, and the like.
doi:10.2307/1371352 fatcat:e2kvxy66unchxlab4knmgws75y