1. Giving Thought discussion paper no. 1
Give Me a Break:
Why the UK should not aspire to a “US-style”
culture of charitable giving

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1) Introduction

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2) Key facts and figures
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3) Available methods of giving and the tax treatment of gifts
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4) The historical context for the taxation of charitable donations

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5) The political and philosophical rationale for charitable tax
breaks

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The wider social and political context influencing charitable
giving

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