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United States Catholic Conference, Washington, DC. – 1994
This publication is a guide to recent tax law changes affecting requirements about acknowledging gifts to education institutions and about quid pro quo disclosure. The Omnibus Budget Reconciliation Act of 1993 states that donors may not deduct cash or noncash contributions of $250 or more to a private school or other charitable organization unless…
Descriptors: Compliance (Legal), Disclosure, Donors, Elementary Secondary Education