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summary
This book presents and informing picture of giving in the United States. It glances briefly at the history of philanthropy, including the growth in government services, but its emphasis is on recent changes and the special opportunities of today. It offers estimates of giving, as to amounts, sources, and benefiting agencies, believed to be more comprehensive than are elsewhere available. It includes a discussion of legal and tax aspects of philanthropy.

Table of Contents

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  1. Cover
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  1. Publication Statement
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  1. Chart
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  1. Title page, Copyright, Dedication
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  1. Contents
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  1. Tables
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  1. Charts and Maps
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  1. Foreword
  2. Donald Young
  3. pp. 5-16
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  1. Acknowledgements
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  1. Chapter 1. The New Era in Giving
  2. pp. 17-26
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  1. Chapter 2. A Glance at History
  2. pp. 27-42
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  1. Chapter 3. Expansion of Government Services
  2. pp. 43-49
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  1. Chapter 4. Who Gives and How Much?
  2. pp. 50-74
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  1. Chapter 5. Bread Upon the Waters
  2. pp. 75-89
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  1. Chapter 6. Foundation and Community Trusts
  2. pp. 90-110
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  1. Chapter 7. Voluntary Welfare Agencies
  2. pp. 111-133
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  1. Chapter 8. Fund-Raising
  2. pp. 134-159
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  1. Chapter 9. Avoiding Charity Rackets
  2. pp. 160-171
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  1. Chapter 10. Giving Through Religious Agencies
  2. pp. 172-187
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  1. Chapter 11. Education and the Arts
  2. pp. 188-212
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  1. Chapter 12. Financing Research
  2. pp. 213-229
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  1. Chapter 13. Taxation Factors
  2. pp. 230-245
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  1. Chapter 14. The Recipient and the Donor
  2. pp. 246-260
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  1. Appendices
  1. A. Section 101 of the Internal Revenue Code
  2. pp. 263-266
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  1. B. Section 23 of the Internal Revenue Code
  2. pp. 267-272
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  1. C. Regulation of Organizations and Individuals Soliciting Public Alms in North Carolina
  2. pp. 273-276
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  1. D. Trust Agreement for the Benefit of an Educational Institution
  2. pp. 277-278
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  1. E. Foundation Charter and Annotation of State Laws Governing the Creation of Charitable Corporations
  2. pp. 279-283
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  1. F. Bequest to Charities
  2. p. 284
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  1. G. Geographical List of Community Trusts
  2. pp. 285-287
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  1. H. Derivation of Estimates of Individual Giving
  2. pp. 288-293
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  1. I. Summary of Title III, The Revenue Act of 1950
  2. pp. 294-304
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  1. Index
  2. pp. 305-318
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