文章基本信息

标题：State Administration of Charities
本地全文：下载
作者：Friedman, Richard E.
期刊名称：Cleveland State Law Review
印刷版ISSN：0009-8876
出版年度：1970
卷号：19
期号：2
页码：273
出版社：Cleveland State University
摘要：My remarks will be limited to state administration of the charitable trusts and charitable organizations. Charities are quasi-public in nature. They perform many valuable services to the community which may otherwise be performed by governmental agencies. Because of these high public purposes charitable organizations are granted special treatment in terms of tax exemptions, and tax deductions for contributions. The definition of charity gleaned from case law is very broad, and in recent years the definition has tended to become even broader. Virtually any undertaking which may benefit the public can fall under the very broad umbrella of charities.
关键词：state government; charitable organizations; charitable solicitation; charitable trust