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Estimating Charitable Deductions in Giving USA

• Rooney, Patrick M
• Deb, Partha
• Wilhelm, Mark O
• Brown, Melissa S

Abstract

This article describes the model used inGiving USA2002 to estimate charitable deductions in 2001 and explains the criteria by which that model was selected. The article also presents a systematic comparison of this model to others previously used inGivingUSA. During the 1990s, the most recent period for which an evaluation of the models is possible, the three most recentGivingUSAmodels would have performed well. However, of these, the model presented herein would have provided somewhat more accurate estimates.

Journal

Nonprofit and Voluntary Sector Quarterly

(2003)
vol32 no4 pages548-567

Categories

1. Public Policy, Law, and Ethics  
2. Law and Taxes  

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