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December 14, 2015

Tax Rules' Impact on Giving Goes Beyond Deduction, Studies Say

Studies on wealth and altruism suggest that the relationship between taxation and philanthropy is more complex than the simple equation of getting a deduction for a donation, The Wall Street Journal as part of a package of giving-focused stories and advice columns.

The article runs down a variety of experiments and data analyses on how tax implications, government grants to charities, and other factors affect people's decisions about whether and how much to give. Some studies suggest the U.S. system of providing what amounts to a tax rebate for giving is less effective at spurring donations than offering a match, either through the tax system or another, bigger donor.

Other pieces in the Journal package address what donors should know and expect when joining a nonprofit board, how family wealth affects the giving behavior of preschoolers, and tips to ensure the effectiveness of big gifts to small organizations.