A Method for Measuring and Partially Testing "Charitability", 3 of 3 parts: Some Complexities


Publication Date: August 2007

Publisher: Tax Policy Center

Author(s): C. Eugene Steuerle

Research Area: Human rights

Keywords: Nonprofit Sector; Charities; Community Organizations; Foundations and Philanthropy

Type: Report


In this series so far, I have suggested that it is possible to test "charitability" ? at least in terms of transfers of resources from some class of donors to some class of recipients ? by using a balance sheet approach to identifying how those donors and recipients match up. After all, they should be equal in size. Now I will examine two additional complications ? past charitable contributions and transfers from government?and then conclude by reexamining some of the objections to the approach I have suggested.