# Tax deduction

`kaal:entity:tax-deduction`

**Status.** derived

This node is assembled mechanically from the 2 claims that carry the concept tag `tax-deduction`. It is a roster of what the corpus says under this term. It is **not** an adjudicated definition: no single statement here has been ruled canonical, and no first-appearance call has been made. Read the claims and judge for yourself.

## Every claim under this term

2 claims across 2 works, 2021 to 2024.

**2021**

- [3981021-007](https://wulfkaal.github.io/claims/3981021-007) [failure/argued] *(failure mode)* -- Because boards and donors seek to preserve endowments rather than spend them, funds accrue tax free long after the donor has taken the deduction, which runs counter to the spirit of the rules governing charitable deductions and may contribute to harmful inefficiency.
  > Rather than funds being employed immediately, the funds are allowed to accrue tax free. 49 This may run counter to the spirit of the rules governing charitable deductions and may contribute to harmful inefficiency.
  Wulf A. Kaal, How Decentralized Autonomous Organizations Optimize Charitable Giving (2021). SSRN: https://ssrn.com/abstract=3981021

**2024**

- [4685567-005](https://wulfkaal.github.io/claims/4685567-005) [mechanism/argued] *(failure mode)* -- Impact 3.0 shortens the lag between donors taking their tax deductions and the donated funds actually reaching impact projects, which is a capital allocation timing failure of Impact 1.0 and 2.0.
  > Impact 3.0 improves on Impact 1.0 and 2.0 capital allocation timeframes, lowering the time between donors receiving their tax deductions and deploying the donated funds to the impact projects.
  Wulf A. Kaal, Impact Investing Innovation - From Impact 1.0 to 3.0 (2024). SSRN: https://ssrn.com/abstract=4685567

## Verify

Every claim above resolves to a record carrying a verbatim source quote, the sha256 of the source PDF, and a preformatted citation. Nothing here asks to be taken on trust.

    curl -s https://wulfkaal.github.io/entities/tax-deduction.md | sha256sum

**Canonical form.** This markdown file is the canonical hashed representation of this entity node. Its sha256 is the content hash.