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Home / Columns and Features / The incentives and disincentives of charitable giving (access required)

The incentives and disincentives of charitable giving (access required)

President Trump signed the Tax Cuts and Jobs Act of December 2017 (TCJA) into law approximately two years ago, markedly changing the monetary benefits people derive from their charitable giving. The Federal Estate and Gift Tax Exclusions were increased, new laws involving standard and itemized deductions against personal income emerged, and the notion of Qualified ...

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