The Estimated Effect of Repealing the Estate Tax

The Estate Tax and Charitable Giving: State-by-State Analysis, by John S. Irons, provides estimates of how much revenue nonprofit organizations would lose if the federal estate tax were repealed. Mr. Irons, senior economic researcher and policy analyst at OMB Watch, an organization in Washington that promotes government accountability and citizen participation, writes that if the estate tax had not been in place in 2001, charitable giving, through both

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