Private Foundations: Before and After the Tax Reform Act of 1969
William Smith and
Carolyn Chiechi
in Books from American Enterprise Institute
Abstract:
“Private Foundations: Before and After the Tax Reform Act of 1969†by William H. Smith and Carolyn P. Chiechi examines the history and scope of private foundations in the United States and the impact on foundations of the new tax provisions enacted in 1969.
Keywords: tax reform; tax code; charity; AEI Press; AEI Archive (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 1974
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Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:969594
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