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Government Policy and Charitable Contributions

In: Philanthropy in Transition

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  • Mark S. LeClair

Abstract

As noted in chapter 1, prior to the twentieth century, most philanthropy in the United States was private, with religious organizations and a few wealthy individuals responsible for most charitable giving. Public spending for social programs was very limited. The federal income tax had yet to be enacted, and government programs to aid the disadvantaged operated on the state and local levels. Even when the Revenue Act of 1913 established the right of the federal government to levy income taxes, the collections were initially so modest that there was no immediate concern about the effect on American philanthropy. Ironically, only in 1917, after the federal income tax had been hiked to fund the nations participation in World War I, did the federal government begin officially promoting charitable giving; at that time, responding to fears that higher federal income tax rates would suppress private donations, legislation was passed allowing itemized deductions for charitable contributions.

Suggested Citation

  • Mark S. LeClair, 2014. "Government Policy and Charitable Contributions," Palgrave Macmillan Books, in: Philanthropy in Transition, chapter 3, pages 59-87, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-39448-4_3
    DOI: 10.1057/9781137394484_3
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