President's Perspective: Give and Take
CURRENTS Article While donors don't make charitable contributions to gain tax benefits, tax benefits do influence donors' decisions about when and how much to give. To reduce or eliminate the charitable reduction in the United States during a time when the need for philanthropic support has never been greater would be foolhardy.

Taxing Times
CURRENTS Article In this article, Caroline E. Mayer reports on the increase in payments in lieu of taxes (PILOTs) being requested of colleges and universities in light of the budget shortfalls that municipalities are facing as a result of the recession. It explores successful PILOT agreements as well as unsuccessful attempts by local leaders to push for these payments and highlights institutional efforts to better communicate the value and benefits they bring to their community.

President's Perspective: A Is for Advocacy
CURRENTS Article CASE's president summarizes the organization's recent advocacy efforts, both within the United States and abroad as well as within the halls of government and academe.

AdvanceWork: Spotlight on...
CURRENTS Article The general counsel of Catholic University of America maintains a Web site with information on the myriad federal laws that affect higher education.

AdvanceWork: Uncle Sam Wants You to Give
CURRENTS Article A report from Washington, DC-based Independent Sector finds that U.S. residents who itemize deductions on their income tax returns tend to be more philanthropic. The coalition concludes that "the tax code can be a powerful tool to influence the amount America gives."

AdvanceWork: Charity Begins at Work
CURRENTS Article In an effort to encourage more private sector philanthropy, in January 2003 the Australian Tax Office agreed to let workers make charitable donations through pretax payroll deductions. The program lets donors realize the benefits of giving immediately rather than after they file their taxes. This Advancework item is of interest to development and advancement services officers who want to develop giving incentives.

Cutting Red Tape
CURRENTS Article With drastic cutbacks in government support over the past decade, the education sector in Canada is actively competing with other nonprofit institutions for private gifts. Recognizing the need to promote charitable giving—and spurred by the Canadian Association of Gift Planners—the Canadian government began introducing tax incentives in the early 1990s. From 1997 to late 2001, Canadian institutions experienced a string of unprecedented years in fundraising—underscoring a growing trend in Canadian philanthropy.