COEP Replication Package for "Do Tax Credits Benefit Charities?"

This paper considers the effect of state charitable giving tax credits on the contribution revenues of eligible charities. Using event studies paired with Form 990 data, we detect no significant change in contributions to qualified nonprofits after the elimination of a $100 per taxpayer credit by Michigan. By contrast, we find a significant increase in contributions to qualified charities following the introduction of a $10,000 per taxpayer credit by North Dakota which persists for several years. The results suggest that placing a large cap on charitable giving tax credits induces stronger donor responses.<br><br>This is the data and code accompanying the paper.