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Is Federalization of Charity Law All Bad? What States Can Learn from the Internal Revenue Code

Leslie, Melanie B.
Scholarship@Vanderbilt Law · Papers
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taxation-federal-estate-and-gift
Professor Ascher makes a compelling case that federal law, and especially the Internal Revenue Code (the "Code"), has eclipsed state law as the predominate regulating force of the charitable sector. Professor Ascher views this trend with trepidation-he criticizes the Code for imposing a "frightening
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