A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction

2015 ◽  
Vol 14 (1) ◽  
pp. 20-42
Author(s):  
Eric S. Smith
Keyword(s):  
House Of Representatives ◽  
Historical Review ◽  
Minimal Effect ◽  
Charitable Contribution ◽  
Tax Subsidy ◽  
Tax Incentive ◽  
Tax Laws ◽  
Standard Deduction ◽  
The Subject ◽  
Economic Necessity

ABSTRACT The direct charitable contribution deduction was an experimental deduction for the 1982–1986 tax years. It represents the only example in the tax laws in which non-itemizers were allowed a charitable contribution deduction in tandem with the standard deduction. This article offers a review of three distinct eras in tax history: the advent of the standard deduction, the enactment of the direct charitable contribution deduction, and its subsequent abandonment. This article clarifies the literature to demonstrate that the direct charitable contribution's demise was not a matter of course. The deduction was made permanent by the House of Representatives. Its extension was the subject of rigorous debate in the Senate and was tabled by only a few votes. This article also considers the prospect of a modern-day direct charitable contribution. Taken on balance, concerns of economic necessity, fiscal viability, and measurable impact on the charitable sector suggest that reinstatement is neither necessary nor a prudent tax subsidy. Modern-day data indicate that non-itemizers are already giving. The tax incentive, therefore, proffered through the non-itemizer charitable contribution deduction would likely have relatively minimal effect on the charitable sector.

Plus ça Change: The 1922 U.S. Congressional Debate on the Balfour Declaration

2017 ◽  
Vol 47 (1) ◽  
pp. 98-106
Author(s):  
Khaled Elgindy
Keyword(s):  
United States ◽  
House Of Representatives ◽  
Political Discourse ◽  
The United States ◽  
League Of Nations ◽  
Foreign Affairs ◽  
The Political ◽  
The Subject ◽  
Palestinian Arab ◽  
The U.S

This essay looks at the hearing held by the Foreign Affairs Committee of the U.S. House of Representatives in April 1922 on the subject of a Jewish National Home in Palestine, as well as the broader congressional debate over the Balfour Declaration at that crucial time. The landmark hearing, which took place against the backdrop of growing unrest in Palestine and just prior to the League of Nations' formal approval of Britain's Mandate over Palestine, offers a glimpse into the cultural and political mindset underpinning U.S. support for the Zionist project at the time as well as the ways in which the political discourse in the United States has, or has not, changed since then. Despite the overwhelming support for the Zionist project in Congress, which unanimously endorsed Balfour in September 1922, the hearing examined all aspects of the issue and included a remarkably diverse array of viewpoints, including both anti-Zionist Jewish and Palestinian Arab voices.

The State of the Art in Management Education Applicable to Aerospace Activities

1967 ◽  
Vol 71 (677) ◽  
pp. 344-348
Author(s):  
J. V. Connolly
Keyword(s):  
Management Education ◽  
State Of The Art ◽  
Aerospace Industry ◽  
List Type ◽  
Industrial Training ◽  
The Past ◽  
The Subject ◽  
Economic Necessity ◽  
The Uk ◽  
The Impact

During the past two years, there has been a sharp acceleration to the interest which industry has displayed in the subject of management education. This can be attributed to these factors: —(a) A more widespread realisation of the gap developing between the UK and a number of foreign economies, as manifested by diverging rates of the major economic indicators.(b) The attainment of top-management responsibilities by a younger generation of managers, many of whom had been given some earlier training and who were more conscious of its value than the incumbents of the job from earlier generations.(c) The publication of the Franks, Robbins and (in the aerospace industry) the Plowden reports.(d) The impact of the Industrial Training Boards making it manifest, in terms of serious levies, that training was an economic necessity and therefore must be investigated thoroughly.Notwithstanding the widespread awakening of interest, it is very belated and sets numerous problems. The problems are in two areas—scale and quality.

scholarly journals The Northern Policy of George 1. to 1718

1906 ◽  
Vol 20 ◽  
pp. 79-107
Author(s):  
J. F. Chance
Keyword(s):  
Great Britain ◽  
Historical Review ◽  
The North ◽  
Peter The Great ◽  
The Subject ◽  
The Baltic ◽  
Northern Policy

The policy pursued by George I. in the north of Europe in the first years of his reign has not received much attention from historians, at least in England. The few paragraphs which authors of such merit as Lord Mahon or J. R. Green allot to the subject show that they did not think it worth while, or were not able, to inform themselves of the facts. They record, rightly enough, that George's own principal purpose was to add the Swedish provinces of Bremen and Verden to his electoral dominions, and they attribute to Charles XII. the design of invading Great Britain in revenge, with the object of placing James III. upon the throne. Though he does not appear to have ever seriously contemplated such a thing, the belief that he held it in view was, after the Jacobite rebellion, genuine and general. But nothing is said of the pressing importance to Great Britain of the Baltic commerce, with which Charles interfered and Peter the Great seemed likely to interfere. This it was solely that gave George I. the services of a British squadron in the Baltic in 1715, and this the principal cause of the estrangement between Great Britain and Russia, which lasted for over twenty years. The object of the present paper is to present a narrative of events up to the death of Charles XII., from which conclusions may be drawn. Details may be avoided, as these have appeared in papers by the author published in the ‘English Historical Review.’

scholarly journals Multiple Mechanical Ventilation: historical review and cost analysis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Yina Faizully Quintero-Gamboa ◽  
Carlos Andrés Aguirre-Rodríguez ◽  
Aradeisy Ibarra-Picón ◽  
Edwin Rua-Ramírez ◽  
Edwin Gilberto Medina-Bejarano
Keyword(s):  
Public Health ◽  
Mechanical Ventilation ◽  
Cost Analysis ◽  
Historical Review ◽  
Medical Community ◽  
Mechanical Ventilator ◽  
Mechanical Ventilators ◽  
The Subject ◽  
Flow Division ◽  
Flow Splitter

In times of crisis in public health where the resources available in the hospital network are scarce and these must be used to the fullest, innovative ideas arise, which allow multiplying the use of existing resources, as artificial mechanical ventilators can be. These can be used in more than one patient, by attaching a device to distribute the mixture of air and oxygen from the ventilator being used simultaneously (multiple mechanical ventilation). This idea, although innovative, has generated controversy among the medical community, as many fear for the safety of their patients, because attaching such devices to the ventilator loses control over the mechanical ventilation variables of each patient and can only maintain general vigilance over the ventilator. These misgivings about the device have led several researchers to take on the task of verifying the reliability of this flow splitter connector. It is for this reason that this article presents a thorough review of the studies carried out on the subject and additionally shows an analysis of comparative costs between the acquisition of a mechanical ventilator and the flow division system.

Singulars, Plurals, and Section 57 of the Constitution

1977 ◽  
Vol 8 (1) ◽  
pp. 45-56
Author(s):  
Geoffrey Sawer
Keyword(s):  
House Of Representatives ◽  
Statutory Interpretation ◽  
The Subject

Whether words in the singular include the plural or whether words in the plural include the singular is a common problem of statutory interpretation. Acts interpretation legislation of the States and the Commonwealth offer slightly varying presumptions for dealing with the problem. Professor Sawer analyses these presumptions and their application in numerous cases. As well, reforms that would lead to greater clarity and uniformity of such legislation are suggested. The second part of the article explores the special problems regarding singulars and plurals in the context of the Constitution and, in particular, section 57 which provides for the resolution of deadlocks between the Senate and the House of Representatives with regard to “any proposed law”. The High Court's resolution of some of the problems raised when more than one proposed law is the subject of disagreement between the Houses of Parliament is exhaustively analysed. In addition, solutions are offered to a number of judicially unanswered questions relating to section 57 of the Constitution.

scholarly journals Anonymous essay, entitled Scoperta della Causa Fisica del Moto. Presented to the Royal Society, with a view to obtaining one of the Royal Medals for 1836

1837 ◽  
Vol 3 ◽  
pp. 410-411
Keyword(s):  
Royal Society ◽  
Historical Review ◽  
The Subject

The Author commences by an historical review of the opinions of almost every philosopher, both ancient and modern, who has treated of the subject of motion, from Pythagoras to Le Sage:

BAMBI: Bilateral Augmentation Mammoplasty by Injection; Breast Augmentation Using Autologous Fat Transplantation: The Controversy and Personal Experience

2009 ◽  
Vol 26 (3) ◽  
pp. 182-188
Author(s):  
Riad Roomi
Keyword(s):  
Breast Augmentation ◽  
Historical Review ◽  
Developed Countries ◽  
Silicone Implants ◽  
Augmentation Mammoplasty ◽  
Autologous Fat ◽  
Autologous Fat Transplantation ◽  
Small Breast ◽  
The Subject ◽  
Indispensable Tool

Introduction: Breast augmentation is one of the most sought after cosmetic surgical procedures in developed countries. It is accepted that augmentation by silicone implants is the gold standard. However, it is also acknowledged that this method is not without problems and complications in the best hands. Historical review shows that many materials were used to augment the breast. Needless to say, the majority of those have failed, and some with catastrophic consequences. Autologous fat, the subject of this article, was introduced in 1987. In most practices, no other alternative to implants is being offered to prospective patients. It is undeniably true that there is a group of patients who are not candidates for augmentation by implants. Among this group are patients who categorically refuse implants for one reason or another. Objective: In our expanding and rapidly advancing specialty, the ability to offer an alternative treatment for any presenting problem is an indispensable tool of our profession. However, when it comes to the small breast problem, the majority of surgeons are unable or unwilling to offer women who seek breast augmentation any alternative to implants. The objective of this article is to prompt an interest for a forum to look at this method more objectively to establish whether it can be approved as an alternative to implants. Materials and Methods: Review of the literature.

Azaporphyrins and Phthalocyanines as Multicentre Conjugated Ampholites

1999 ◽  
Vol 03 (06) ◽  
pp. 500-513 ◽  
Author(s):  
PAVEL A. STUZHIN
Keyword(s):  
Thermodynamic Stability ◽  
Spectral Properties ◽  
Historical Review ◽  
Systematic Investigation ◽  
Aromatic System ◽  
Acid Base ◽  
The Subject ◽  
Base Properties

Molecules of azaporphyrins combine two acidic pyrrole-type NH groups and several basic centres—two internal pyrrolenine nitrogen atoms and from one to four meso-nitrogen atoms—in one highly conjugated aromatic system. The acid–base properties of such unique multicentre ampholites have been the subject of numerous studies and discussions. Along with a short critical historical review the paper presents the latest results of a systematic investigation of the influence of successive aza substitution on the spectral properties and thermodynamic stability of the acid–base forms of azaporphyrins.

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