On Jan. 1, 2013, Congress enacted the American Taxpayer Relief Act of 2012 (ATRA). While this legislation will have broad impact on the nation as a whole, it promises to impact philanthropy in a number of ways.    Charitable Deduction Remains Intact Throughout 2012, Congress made a number of proposals to limit the amount or value of charitable deductions. Some suggested a cap on the amount of deductions that could be claimed, regardless of one’s tax bracket. That led ...

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