The Case for the Taxpaying Good Samaritan: Deducting Earmarked Transfers to Charity Under Federal Income Tax Law, Theory and Policyearmarked giftearmarked contributionearmarked donationearmarked transferGood Samaritancharitable contributioncharitable gift
in compliance with South African law, and 25% owned by Fastjet. Tickets could go on sale within a few weeks and Fastjet is targeting May 31 to launch the initial Johannesburg to Cape Town
By Johnny Rex Buckles, Published on 01/01/02doi:10.2307/1373159Johnny Rex BucklesSocial Science Electronic PublishingThe Case for the Taxpaying Good Samaritan:Deducting Earmarked Transfers to Charity under Federal Income Tax Law Theory and Policy. Buckles. J. R. Fordham Law Review . 2002...
A key policy in this category is the Bill Emerson Good Samaritan Food Donation Act (Emerson Act) (42 U.S.C. § 1791), which protects both the person who donates and the distributing organization from civil or criminal liability, as long as the food is apparently fit when it is donated ...