Abstract
The paper looks at how the Internal Revenue Code has defined charitable organizations and the trusts that are eligible to receive donations with tax exceptions. The paper looks at large scale sham cases that used the provisions of charity to evade tax and the resulting legislation that has removed the special status of charitable organizations and has brought them under their scrutiny. The paper looks at when a donor gets benefits of tax deductions and when a taxpayer will not be able to avail the provisions of the charity provisions where there has been an 'ear marked' donation.

Outline:
Introduction
Definition & Classification of Charity
Analysis of Taxation and its Incidence on Beneficiaries for Charities
Legislation
Benefits and Deductions
Negation of Tax Benefits, and Incidence of Tax
Beneficiaries
Sham Beneficiaries
Conclusion

From the Paper
"The definition of a trust is said to be: A separate taxable entity "for federal income tax purposes." The trusts are legally of many types, but generally are created out of the will or arrangement by a donor or creator of the trust and an appointed trustee takes the charge and responsible of the trust and all assets and property of the trust which is a new legal entity. The beneficiary or beneficiaries are the person or persons who derive benefit from the trust or are entitled to receive income or benefits from the values held by the trust. Thus the beneficiaries could be a class of persons as described by the charter of the trust eg: Visually challenged persons. Or it could even be the members of the trust including the founder, in which case too the trust being a separate entity can hold the amounts in trust for them. Thus the beneficiaries could be any person. There are business and investment trusts that are created for the purpose of business or are based on profit making and this is usually done using the capital provided by the donors or creators of the trust. This type of trust closely resembles a partnership and can be taxed as a business entity in the same way as a company. Thus there is no tax exemption as in the case of charitable trusts. (CCH Incorporated, Commerce Clearing House, CCH Tax Law, 2007) A liquidating trust likewise is formed to liquidate assets and it is taxed as a trust."

Tags:deductions, evasion, fiduciaries, beneficiaries, trusts

Abstract
This paper discusses the importance of ethical investment and focuses on the investment behavior of charities. It explains that charities have been found lacking a clear SRI (Stanford Research Institute) policy even though the public clearly says it favors the charities that invest ethically.

From the Paper
"Ethics and business are now so closely connected that you cannot discuss the latter without referring to the former. This is because most people today believe that ethics should be a part of every business policy and the public has become more conscious of the ethical responsibilities of business houses. This awareness has come from the realization that while all businesses may improve the economic condition of the country and accelerate economic activity, they do not necessarily benefit the society and many are unaware of their responsibility towards the community."

Tags:economic, fundraising

Abstract
In this article, the writer presents a marketing plan for a charity hip hop concert to be put on by Hot 97 as a "Stop the Violence" concert. The writer discusses all elements of the planned event, as well as the motives of Emmis Communications to put on the concert.

From the Paper
"Emmis Communications owner of New York City's hip hop radio station WQHT more popularly known as Hot has been the object of much criticism for content that promotes violence and racism. To repair its public image Emmis will conduct and promote a 'Stop the Violence' charity concert with the proceeds benefiting New York City's after-school programs Hot will be the radio station used to promote the concert which will be held at Giants Stadium. Other advertising media will also be employed including newspaper ads ..."

Tags:charity, concert, hip hop, marketing plan, Hot 97, advertising, public relations, Stop the Violence, Emmis Communications

Abstract
This paper discusses the impact of charity care policies on hospitals, patients, and lawyers and the larger impact on the community as a whole.

From the Paper
"Health care delivery can be affected by legal issues related to a variety of functions and practices. One legal issue that can pose problems for health care facilities is the legal ramifications of charity care policies. Many health care organizations are facing problems due to charity care policies that were developed when the economy was better. With a rise in health plan costs, insured patients are finding it more difficult to meet cost sharing amounts which results in higher levels..."

Tags:charity care, policy, hospital, health care, healthcare, lawyer, hospital, doctor, physician, patient, uninsured, underinsured

Abstract
This paper responds to a quotation in an article about a charity tax credit and how this affects government policy as well as how it affects charitable contributions. The paper further discusses why tax credits should not be used to encourage charitable giving because this links private giving and government moneys in an effort to shift certain governmental responsibilities to the private sector.

From the Paper
"Neil Brooks in his essay on charitable contributions and tax policy notes how a newspaper reporter was told about a college official who "was seen as a great fundraiser rather than a brilliant thinker . . . [who was able to turn] his political, business and social connections into big dollars for the university" (67). This reference is part of the author's discussion of why tax credits should not be used to encourage charitable giving because this links private giving and government moneys in an effort to shift certain governmental responsibilities to the private sector. "

Tags:charity, government, taxation

Abstract
This paper first offers a definition of charity as an act that comes from the heart from a place of compassion and giving rather than what is left over after a person has taken all that he can. The paper then describes the goals and operation of the East African Center for the Empowerment of Women and Children (EAC). Next, the paper contends that the EAC is not charity in terms of welfare because it gives opportunity through education and empowerment and advocates health education. The paper concludes that a sign of a successful charity is when someone or something is in a better position because of the work of that organization.

From the Paper
"The East African Center for the Empowerment of Women and Children (EAC) goals are sound and they relate to human rights, health, culture and education. In many organizations the goals are different than the means. Goals are important to have in place, but the means are the ways that one can actually help another human being. "The road to hell is paved with good intentions" is a saying that means that intentions (or in this case goals) are one thing and actions (the means to achieve them) are another."

Tags:compassion confidence good means, peace corps

Abstract
This paper explains that the words "philanthropy" and "charity" are often confused: "Charity" directly meets or addresses the needs of a group or individual; whereas, "philanthropy" aims at correcting the underlying social conditions causing such need. The author describes the two most significant trends in non-profits: The giving function, which refers specifically to the direct relationship between the donor and the service-providing charitable organizations, and the operations of the non-profits including its sources and methods of funding, its structures and strategies and its capacity for expansion and scope of mission. The author stresses that lessons learned from the business world are motivating these two trends to move toward a more accountable and a more efficient non-profit sector around the globe.

Table of Contents
Introduction
A Brief History of American Philanthropy and Charity
Global Philanthropy Today
Research
The Challenges
The Changing Welfare State
U.S. Developments
International Developments
Globalization
Inefficient Business Practices
The Opportunities
The Changing Face of Philanthropy
New Methods and Models
New Philanthropic Organizations
Corporation Contributions and Corporate Social Responsibility
Research Summary and Case Study Introduction
Case Study and Analysis
Circle K International
Structure
Trends
Assessment
Analysis and Recommendations
Conclusion
Figures

From the Paper
"While the business world has long known the benefits of infrastructure and capacity building, these expenses are often seen as an unnecessary premium in the non-profit world. The skill and vision necessary for conceptualizing and delivering quality social programming is often very different from that which is necessary to support internally organizational growth and improvements in quality. The analogy is clear in the business world many times the entrepreneur who creates a firm from scratch and brings it to major success is shown the door by future boards of directors because the entrepreneur does not have the skills to sustain long-term success. Those who best know a non-profit's constituency and can best serve the mission of the organization are not the ones who can maintain the whole organization as a viable and growing business. Therefore, in the interest of service, the latter is often forgone."

Tags:globalization, practices, opportunities, organizations, responsibility

Abstract
The paper shows that associations among the characters of Perelandra, the Lion, the Witch and the Wardrobe in C.S. Lewis' "The Four Loves" reveal the qualities of primary three kinds of love, namely: erotic love, affection, and friendship. It discusses how the author, however, overwhelms and outshines these three forms by a superior form of love, charity. This is the fourth form of love described by Lewis for being the fountainhead of all loves. The paper shows that in the opinion Lewis, all other forms of love take their origin from charity. It shows how this fact is also obvious in the story that it is not easy to classify the kind of love that exists between two entities - it can even be the case that two or more kinds of love be present in one association simultaneously.

From the Paper
"Ransom's desperation to contact was the culmination of the instinctive desire of making friends in human beings. Though this desire is deeply-rooted in the usual familiarity of all individuals in the world, it is not a "must." C.S. Lewis illustrates friendship in The Four Loves as a simulated need and states, "We can live and breed without friendship." (The Four Loves, p.58). Ransom's distraction towards friendship was a "need-love" case that is profound in humans. Lewis says in relation to this "need" component of human liking, "Our craving for the affection of others." (The Four Loves, p.39)."

Tags:Ransom, Weston, scientist

Abstract
This paper examines John Winthrop's 1630 essay, "A Modell of Christian Charity" and details its central contentions, commenting on the relative strength or weakness of the arguments. The writer concludes by describing how the document might apply to today's church.

From the Paper
"John Winthrop's essay 'A Modell of Christian Charity' is an explication of the concept of Christian charity in which he attempts to reconcile the scriptures that urge Christians to give to the poor and those that urge them to lay up wealth for themselves in case they should need it in future. His central contention is that Christians must live in love and unity with one another and when another Christian is in need they should relieve their need. This central thesis is ..."

Tags:Winthrop, Christian, love, God, church

Abstract
This paper presupposes that there are some universal moral standards, then presents an argument that not extending significant charity is morally permissible. In response, a rebuttal is offered, citing reasons why the first argument is flawed. The paper concludes with the strongest reply to the objection just presented.