"John D. Colombo is professor of law at the University of Illinois at Champaign. He specializes in tax law and has written widely on tax exemption. Mark A. Hall is professor of law and public health at Wake Forest University. He has published many books and articles on the law and public policy of health care organizations."

• Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities

"John D. Colombo is professor of law at the University of Illinois at Champaign. He specializes in tax law and has written widely on tax exemption. Mark A. Hall is professor of law and public health at Wake Forest University. He has published many books and articles on the law and public policy of health care organizations."

• Preface -- Conventional Theories of Exemption -- The Charitable Tax Exemption: An Introduction -- The Legal and Theoretical Foundations of Charitable Tax Exemption -- Charitable Trust Law -- Relief of Government Burden -- Community Benefit and the Nonprofit Ethic -- Academic Theories -- The Donative Theory -- Theoretical Foundations of the Donative Theory -- What Counts as a Donation -- Moral Theory -- Evaluating the Donative Theory -- Implementing the Donative Theory -- Effect on Traditional Charities