一、导言修正的1986年《美国联邦国内税收法典》(以下简称《税法典》)包含美国联邦所得税法。税法典对许多组织免征所得税,同时允许个人从其应纳税所得额中扣除给予某些免税组织的慈善捐赠。政府可以通过这些免税法鼓励并间接资助为公共政策目的服务的特定种类的组织。政府准许用于慈善捐赠的所得税的扣除也间接地资助了一部分赠与,从而鼓励公众支持那些同样的目的。 I. INTRODUCTION The 1986 Federal Internal Revenue Code (“the Tax Code”), as amended, contains the federal income tax laws of the United States. The tax code exempts many organizations from income tax and allows individuals to deduct from their taxable income charitable donations granted to certain tax-exempt organizations. Through these tax exemptions, governments can encourage and indirectly fund specific types of organizations that serve public policy purposes. The deduction of income tax that the government grants for charity donations also indirectly subsidizes a portion of the gift, thus encouraging public support for those same purposes.