Charitable Contribution Matching and Effort-Elicitation

We examine the effect of a charitable contribution matching (CCM) program on employee effort. In CCM programs, employers commit to match employees' donations to charity. We expect CCM to activate a norm of other-regarding behavior, inducing employees to increase effort to benefit their employer. Experimental results robustly support our expectation. We find that CCM increases effort under both fixed-wage and performance-based incentive contracts. Further, our results suggest CCM is more effective at eliciting effort than alternative uses of firm capital. Specifically, CCM is more effective at eliciting effort than the firm allocating an equivalent amount of capital to either direct firm charitable giving or increased performance-based pay. Our study suggests that CCM has efficient and robust effort-elicitation benefits that increase its value as a compensation tool incremental to any initial employee selection benefits from CCM and any effort benefits from firms' direct charitable giving.

Clinical Benefit and Tolerability of Crenolanib in Children with Relapsed Acute Myeloid Leukemia Harboring Treatment Resistant FLT3 ITD and Variant FLT3 TKD Mutations Treated on Compassionate Access

Background: FLT3-mutant pediatric AML represents a biological and clinically diverse disease and is associated with a poor outcome. Sorafenib has limited activity against tyrosine kinase domain mutations. Crenolanib is a pan-FLT3 inhibitor, which, at the time of this compassionate use program, had already been safely administered to over 55 children (age 2-18) with diffuse intrinsic pontine glioma as well as high grade gliomas. Crenolanib at a dose of 66mg/m2 TID has been well tolerated in pediatric patients. Methods: We here report our experience with five consecutive children (ages 4-12y) who received crenolanib for FLT3 mutant AML on a compassionate basis between April 2017 to October 2019. All patients treated had IRB/local ethics approval prior to treatment and all patients' guardians signed informed consent forms. Results: Patient Characteristics: Of the five patients, three were refractory to induction therapy and required salvage therapy to get into remission. All five patients were then able to undergo HSCT, but all subsequently relapsed. Two patients were successfully salvaged and underwent a second HSCT. Only two pts received sorafenib. By the time of the compassionate use request, all children had exhausted all standard and experimental therapies (3-9 prior therapies, Table 1). Two patients had FLT3-ITDs and three had FLT3 kinase domain mutations (A848P in one, D835H in another and both D835H and D835E in trans in third). Co-occurring events included KMT2A fusion/mutations in three pts as follows: i) one pt with KMT2A-rearranged infant AML, ii) one with treatment-related AML with KMT2A fusion and t(9;11) and iii) a third patient with KMT2A fusion along with p53 mutation. Another patient with biphenotypic AML had a co-occurring NOTCH1 mutation with 9;14 translocation. Three patients had complex karyotypes and a number of translocations were identified including t(9;11), t(3;5), t(1;16), and t(9;14) (Table 1). In addition to bone-marrow disease and circulating blasts, all patients had extramedullary AML. Three patients had CNS leukemia. Three patients had non-CNS extramedullary AML (submandibular, testicular, liver and spleen). Treatment: Crenolanib was given with curative intent to three patients, one in combination with Vyxeos (liposomal cytarabine/daunorubicin), one with high-dose cytarabine, and one as maintenance therapy after her second HSCT. Two patients received crenolanib as palliation for rapidly progressing AML. Tolerability: All children tolerated crenolanib well. Reasons for crenolanib discontinuation were bridge to HSCT in two patients and completion of 12 months of maintenance in another. One patient stopped crenolanib early as he developed fungal pneumonia and one patient stopped due to lack of benefit. Only one patient required dose reduction due to grade 2 transaminitis. There were no cardiac toxicities, pericardial effusion, fluid retention or weight gain. Response: Four of five patients reported clinical benefit with crenolanib. Interestingly, the child with KMT2A-rearranged infant AML achieved a molecular CR after salvage therapy with Vyxeos plus crenolanib. This child was successfully bridged to a second HSCT and remains in remission one year after the start of his compassionate use crenolanib. Another patient with KMT2A fusion, p53 mutation and CNS AML achieved a CR with crenolanib + sorafenib, was successfully bridged to 2nd HSCT and received one year of post-transplant crenolanib maintenance. She remains in remission 3.5 years after initiation of crenolanib. The third patient with KMT2A fusion was successfully bridged to allo HSCT but relapsed 4 months after HSCT (she did not receive maintenance). The patient with bi-phenotypic AML (and D835H mutation) had a quick reduction in circulating blasts (within 24 h) but died of fungal sepsis. The fifth patient received reduced doses of crenolanib due to transaminitis and did not have a clinical benefit. Conclusion: This series of five children with multiply relapsed FLT3-mutant AML shows that treatment with full doses of crenolanib can be safely combined with salvage chemotherapy. Rapid remissions could be obtained even in patients with co-occurring KMT2A, 3q, and p53 mutations. Crenolanib, which is novel type-I pan FLT3 inhibitor, was able to inhibit variant FLT3 mutations (D835H, D835E and D848P). Crenolanib can be safely combined with ITT (2 of these children remain alive 1-3.5 years). Figure Disclosures Rubnitz: AbbVie Inc.: Research Funding. Karol:AbbVie Inc.: Other: Unrelated to this study, St. Jude has received a charitable contribution from AbbVie, Inc. The charitable contribution is not being used for clinical or research activities, including any activities related to this study. . Pathan:Arog Pharmaceuticals: Current Employment. Messahel:AROG Pharmaceuticals: Current Employment.

A Two-Tiered Charitable Contribution Credit for All American Taxpayers

This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

The People, Not the Peoples: The Talmud Bavli’s “Charitable” Contribution to the Jewish-Christian Conversation in Mesopotamia

Bavli Baba Batra 10b–11a substantiates the existence of a “Jewish-Christian conversation” that took place in fourth-century Mesopotamia. This essay demonstrates that this sugya presents rabbinic responses to several Christian claims: (1) contra Aphrahat, God and Israel have a continuing and uniquely close relationship; (2) contra Aphrahat, Gentile charity is motivated by the desire for self-aggrandizement, the continuation of Gentile rule, and arrogance, and is thus sinful; (3) contra Aphrahat, Gentile charity is sinful because they only engage in it to revile Israel; moreover, Gentile charity does not atone for their sins; and (4) contra Aphrahat (who quotes Ezek. 15:4 and Isa. 58:11), it is not the Jews who will be dried out and burned up with fire; once Gentile charity ceases, it is the Gentile empires who will burn.

How Charitable Is the Charitable Contribution Deduction?

Section 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency (mitigating the free-riding on public goods and asymmetric information problems) and democracy grounds, but is not “charitable,” as its distributive effects are neutral or even regressive.

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

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.