Resources Latest developments on Estate Tax Reform IS Fact Sheet (PDF) IS Statement submitted to House and Senate Budget Committees (PDF)...3/12/08 IS Statement submitted to Senate Finance Committee (PDF)...11/14/07 Op Ed in the Pittsburgh Post-Gazette (PDF)....6/4/06 Op Ed in Honolulu Advertise (PDF)...5/29/06 Op Ed in the Chronicle of Philanthropy (PDF)...11/11/04

Senate Finance Committee Conducts Estate Tax Hearing
The Senate Finance Committee held a hearing April 3, 2008, entitled, "Outside the Box on Estate Tax Reforms: Reviewing Ideas to Simplify Planning." Diana Aviv, president and CEO of Independent Sector, testified at the hearing and addressed the estate tax both as an important incentive for giving to charity and as a critical source of revenue for the federal government. She also discussed areas of abuse and offered suggestions for improving compliance.

• See Diana Aviv’s Written Testimony (PDF)...4/3/08
• See Diana Aviv's Oral Testimony (PDF)...4/3/08
• See Diana Aviv's Written Responses (PDF)...4/3/08
• Other testimony from the hearing...4/3/08
• See the IS News Release

Below are links to some background resources on the estate tax:

CRS Reports
Estate Tax Legislation in the 109th Congress (PDF) Updated 5/3/06
Estate and Gift Tax Revenues: Several Measurements (PDF) Updated 3/16/06

Joint Economic Committee Study, Costs and Consequences of the Federal Estate Tax (PDF) May 2006

CBO Reports
Effects of the Federal Estate Tax on Farms and Small Businesses (PDF) July 2005
Charitable Bequests and the Repeal of the Estate Tax (PDF) July 2004
The Estate Tax and Charitable Giving (PDF) July 2004

Center on Budget and Policy Priorities reports
Estate Tax Myths and Realities (PDF) Revised 5/31/06
Estate Tax "Compromise" with 15 Percent Rate is Little Different Than Permanent Repeal....5/31/06
The State of the Estate Tax as of 2006.... 5/31/06
Other estate tax resources from CBPP

Brookings report, Effects of Estate Tax Reform on Charitable Giving June 2003

Forum of Regional Associations of Grantmakers
State-by-State data on estates and charitable bequests, 2001

Independent Sector's Guiding Principles for Public Policy on Charitable Giving (PDF) March 2001
Press Release March 2001
IS letter to all Senators July 2005
IS letter to key House members April 2005

Analysis (PDF) of the impact on charitable giving of the Economic Growth and Tax Reconciliation Act of 2001, prepared by Caplin and Drysdale, June 2001

Last updated: March 31, 2009