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

<span>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.</span>