Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W301229771', 'doi': None, 'title': 'CHARITABLE CONTRIBUTIONS: With a Little Planning You Can Save a Lot of Taxes', 'display_name': 'CHARITABLE CONTRIBUTIONS: With a Little Planning You Can Save a Lot of Taxes', 'publication_year': 2001, 'publication_date': '2001-03-22', 'ids': {'openalex': 'https://openalex.org/W301229771', 'mag': '301229771'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-75577367/charitable-contributions-with-a-little-planning-you', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306509979', 'display_name': 'ETC.: A Review of General Semantics', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5059964920', 'display_name': 'Robert A. Steiner', 'orcid': 'https://orcid.org/0000-0002-5832-6412'}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Robert A. Steiner', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5059964920'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 59}, 'biblio': {'volume': '58', 'issue': '1', 'first_page': '84', 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.8152, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.8152, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/taxable-income', 'display_name': 'Taxable income', 'score': 0.9563712}, {'id': 'https://openalex.org/keywords/write-off', 'display_name': 'Write-off', 'score': 0.62850916}, {'id': 'https://openalex.org/keywords/adjusted-gross-income', 'display_name': 'Adjusted gross income', 'score': 0.6275848}, {'id': 'https://openalex.org/keywords/tax-rate', 'display_name': 'Tax rate', 'score': 0.60212946}, {'id': 'https://openalex.org/keywords/tax-deduction', 'display_name': 'Tax deduction', 'score': 0.49600348}], 'concepts': [{'id': 'https://openalex.org/C157263771', 'wikidata': 'https://www.wikidata.org/wiki/Q1313706', 'display_name': 'Taxable income', 'level': 2, 'score': 0.9563712}, {'id': 'https://openalex.org/C74939039', 'wikidata': 'https://www.wikidata.org/wiki/Q7603703', 'display_name': 'State income tax', 'level': 3, 'score': 0.6363895}, {'id': 'https://openalex.org/C188159781', 'wikidata': 'https://www.wikidata.org/wiki/Q5551716', 'display_name': 'Write-off', 'level': 5, 'score': 0.62850916}, {'id': 'https://openalex.org/C91064468', 'wikidata': 'https://www.wikidata.org/wiki/Q4683209', 'display_name': 'Adjusted gross income', 'level': 5, 'score': 0.6275848}, {'id': 'https://openalex.org/C172008318', 'wikidata': 'https://www.wikidata.org/wiki/Q3683077', 'display_name': 'Gross income', 'level': 4, 'score': 0.6242611}, {'id': 'https://openalex.org/C2779755355', 'wikidata': 'https://www.wikidata.org/wiki/Q1128317', 'display_name': 'Tax rate', 'level': 2, 'score': 0.60212946}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.6015897}, {'id': 'https://openalex.org/C165786947', 'wikidata': 'https://www.wikidata.org/wiki/Q179222', 'display_name': 'Income tax', 'level': 2, 'score': 0.58433026}, {'id': 'https://openalex.org/C77269340', 'wikidata': 'https://www.wikidata.org/wiki/Q1893102', 'display_name': 'Tax deduction', 'level': 5, 'score': 0.49600348}, {'id': 'https://openalex.org/C557009689', 'wikidata': 'https://www.wikidata.org/wiki/Q1513250', 'display_name': 'International taxation', 'level': 3, 'score': 0.45782384}, {'id': 'https://openalex.org/C113216237', 'wikidata': 'https://www.wikidata.org/wiki/Q1771708', 'display_name': 'Indirect tax', 'level': 3, 'score': 0.4493799}, {'id': 'https://openalex.org/C145236788', 'wikidata': 'https://www.wikidata.org/wiki/Q28161', 'display_name': 'Labour economics', 'level': 1, 'score': 0.41078353}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.40041113}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.37729955}, {'id': 'https://openalex.org/C556758197', 'wikidata': 'https://www.wikidata.org/wiki/Q580018', 'display_name': 'Monetary economics', 'level': 1, 'score': 0.27765715}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.1809088}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-75577367/charitable-contributions-with-a-little-planning-you', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306509979', 'display_name': 'ETC.: A Review of General Semantics', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'score': 0.64, 'id': 'https://metadata.un.org/sdg/1', 'display_name': 'No poverty'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W562113519', 'https://openalex.org/W4116203', 'https://openalex.org/W3200420311', 'https://openalex.org/W3200231115', 'https://openalex.org/W3137527797', 'https://openalex.org/W3133222437', 'https://openalex.org/W3125191057', 'https://openalex.org/W3010115253', 'https://openalex.org/W2625737491', 'https://openalex.org/W2582044642', 'https://openalex.org/W2580724411', 'https://openalex.org/W2561584058', 'https://openalex.org/W2529158319', 'https://openalex.org/W2504074595', 'https://openalex.org/W2326315458', 'https://openalex.org/W2321114234', 'https://openalex.org/W2279877485', 'https://openalex.org/W1878066062', 'https://openalex.org/W174990173', 'https://openalex.org/W1746739080'], 'abstract_inverted_index': {'ROBERT': [0], 'A.': [1], 'STEINER': [2], '[*]': [3], 'Tax': [4, 468, 476, 566, 676], 'Planning': [5], 'NOW': [6], 'IS': [7], 'THE': [8], 'TIME': [9], 'to': [10, 26, 79, 82, 97, 132, 168, 178, 184, 260, 264, 270, 279, 324, 330, 395, 404, 455, 479, 520, 547, 585, 606, 668], 'start': [11], 'thinking': [12], 'about': [13, 28, 228, 236, 250, 514], 'your': [14, 29, 37, 40, 44, 51, 100, 116, 123, 139, 162, 170, 195, 213, 220, 230, 239, 244, 511, 521, 631, 681], 'income': [15, 30, 101, 117, 135, 154, 163, 196, 215, 221, 241, 246, 347, 487, 595], 'taxes': [16, 31, 118], 'for': [17, 32, 86, 111, 150, 334, 598], 'year': [18, 34], '2001.': [19, 327], 'Early': [20], 'in': [21, 95, 189, 258, 536], '2001': [22], 'you': [23, 62, 104, 182, 206, 354, 422, 426, 450, 457, 482, 534, 542, 592, 602, 611, 658], 'necessarily': [24], 'have': [25, 142, 484], 'think': [27], 'the': [33, 71, 83, 112, 133, 265, 271, 280, 284, 306, 370, 392, 400, 424, 431, 452, 465, 473, 480, 491, 527, 531, 544, 548, 555, 559, 580, 583, 586, 589, 599, 613, 634, 672, 678], '2000.': [35], 'Do': [36], 'homework.': [38], 'Assemble': [39], 'records.': [41], 'Report': [42], 'all': [43, 50, 299, 578], 'income.': [45, 140], 'And,': [46], 'of': [47, 73, 290, 358, 444, 446, 462, 525, 567, 582, 588, 652], 'course,': [48], 'take': [49, 59, 108], 'lawful': [52], 'deductions.': [53, 106], 'However,': [54], 'big': [55], 'tax': [56, 65, 102, 125, 129, 136, 152, 155, 197, 222, 242, 251, 293, 307, 348, 429, 488, 498, 522, 576, 596, 656, 662], 'savings': [57], 'can': [58, 412], 'place': [60], 'if': [61, 418, 541], 'do': [63, 572], 'some': [64], 'planning.': [66], 'Let': [67, 173], 'us': [68, 174], 'look': [69], 'at': [70, 160, 361, 510, 577, 646], 'benefits': [72], 'planning': [74], 'ahead.': [75], 'Suppose': [76], 'You': [77, 92, 107, 387, 550, 561, 571], 'Want': [78], 'Contribute': [80], '$1,000': [81, 94, 120, 188, 453], 'International': [84], 'Society': [85], 'General': [87], 'Semantics': [88], '(ISGS)': [89], 'Example': [90, 350, 494, 503, 505, 537], 'One': [91], 'contribute': [93], 'cash': [96], 'ISGS.': [98, 396], 'On': [99], 'return': [103], 'itemize': [105], 'a': [109, 143, 146, 460, 485, 650, 660, 665], 'deduction': [110, 210, 461, 597], 'contribution.': [113], 'That': [114, 604, 628], 'reduces': [115, 212, 219], 'by': [119, 122, 198, 216, 223], 'multiplied': [121], 'marginal': [124, 128, 171], 'rate.': [126, 172], 'Your': [127], 'rate': [130, 159, 177], 'refers': [131], 'top': [134, 158], 'bracket': [137], 'affecting': [138], 'We': [141], 'progressive': [144], '(what': [145], 'delightfully': [147], 'political': [148], 'synonym': [149], 'escalating': [151], 'rates)': [153], 'system.': [156], 'The': [157], 'which': [161], 'is': [164, 166, 381, 620], 'taxed': [165, 553, 645], 'referred': [167], 'as': [169, 533], 'assume': [175], 'that': [176, 192, 211, 218, 304, 345, 630], 'be': [179, 310, 322], '35%.': [180], 'If': [181, 205], 'were': [183], 'earn': [185], 'an': [186, 208, 291, 594], 'additional': [187, 209], 'taxable': [190, 214, 231], 'income,': [191, 232], 'would': [193], 'increase': [194], '$350': [199], '($1,000': [200, 435], 'x': [201], '35%': [202], '=': [203], '$350).': [204], 'create': [207], '$1,000,': [217], '$350.': [224], 'When': [225, 421], 'we': [226, 233, 298, 337], 'talk': [227, 235, 289], 'reducing': [229, 237], 'simultaneously': [234], 'both': [238], 'federal': [240], 'and': [243, 267, 312, 318, 390, 529, 641, 654, 670], 'state': [245], 'tax.': [247], 'A': [248], 'word': [249], 'rates:': [252], 'As': [253], 'I': [254, 273, 287, 411, 419], 'write': [255], 'this': [256, 335, 517], 'article,': [257], 'addition': [259], 'keeping': [261, 276], 'my': [262, 268, 277, 331, 409], 'nose': [263], 'grindstone': [266], 'shoulder': [269], 'wheel,': [272], 'am': [274], 'also': [275], 'ear': [278], 'ground.': [281], 'Please': [282], 'pass': [283], 'liniment.': [285], 'Hark!': [286], 'hear': [288], 'imminent': [292], 'cut.': [294], 'They': [295], 'say': [296], '(and': [297], 'know': [300], 'who': [301], 'they': [302], 'are)': [303], '1)': [305], 'cut': [308], 'will': [309, 321, 427, 458, 483, 562], 'passed': [311], 'signed': [313], 'into': [314], 'law': [315], 'during': [316], '2001,': [317], '2)': [319], 'it': [320, 414, 642], 'retroactive': [323], 'January': [325], '1,': [326], 'Consequently,': [328], 'contrary': [329], 'original': [332], 'intent': [333], 'manuscript,': [336], "shan't": [338], 'give': [339], 'any': [340, 575], 'more': [341, 607, 637], 'examples': [342], 'with': [343, 649], 'percentages': [344], 'represent': [346], 'rates.': [349], 'Two': [351, 495], 'In': [352], '1993,': [353], 'bought': [355], '100': [356], 'shares': [357], 'Widget': [359], 'Corporation': [360], 'just': [362, 384], 'under': [363], '$3.00': [364], 'per': [365], 'share.': [366], 'Adding': [367], "broker's": [368, 622], 'commission,': [369], 'purchase': [371], 'price': [372], 'totaled': [373], '$300.': [374], 'It': [375, 380], 'has': [376], 'gone': [377], 'up': [378], 'considerably.': [379], 'now': [382], 'worth': [383], 'over': [385], '$1,000.': [386, 406, 463, 609], 'sell': [388, 423], 'it,': [389, 618], 'donate': [391, 451, 543], 'entire': [393, 673], 'proceeds': [394, 402, 438, 454], 'After': [397], 'deducting': [398], 'commissions,': [399], 'net': [401, 436, 486], 'amount': [403], 'exactly': [405], '(Hey,': [407], "it's": [408], 'example.': [410], 'make': [413], 'come': [415], 'out': [416], 'even': [417], 'wish.)': [420], 'stock,': [425], 'pay,': [428], 'on': [430, 490, 554, 558, 579, 633, 677, 680], '$700': [432, 556, 639], 'Capital': [433, 466, 564, 674], 'Gain': [434], 'sale': [437], 'minus': [439], 'basis': [440], '[cost': [441], 'plus': [442], 'expenses': [443], 'purchase]': [445], '$300).': [447], 'Then,': [448], 'when': [449], 'ISGS,': [456, 669], 'get': [459, 593], 'Since': [464, 610], 'Gains': [467, 565, 675], 'Rates': [469, 477], 'are': [470, 551], 'lower': [471], 'than': [472, 608, 616, 638], 'Ordinary': [474], 'Income': [475], '(applied': [478], 'deduction),': [481], 'gain': [489], 'transaction.': [492], 'This': [493], 'was': [496, 636, 643], 'good': [497], 'planning,': [499, 657], 'right?': [500], 'Wrong!': [501], 'See': [502], 'Three.': [504], 'Three': [506], 'Slow': [507], 'down!': [508], 'Look': [509], 'options.': [512], 'Think': [513], 'it.': [515], 'Read': [516], 'article.': [518], 'Talk': [519], 'advisor.': [523], 'Instead': [524], 'selling': [526, 617], 'stock': [528, 545, 584, 614, 635], 'donating': [530], 'cash,': [532], 'did': [535], 'Two,': [538], 'what': [539], 'happens': [540], 'directly': [546], 'charity?': [549], 'not': [552, 573, 644], 'appreciation': [557, 581, 632, 679], 'stock!': [560], 'pay': [563, 574], '...': [568, 640], 'Zero!': [569], 'True!': [570], 'date': [587], 'contribution!': [590], 'And': [591], 'full': [600], 'value': [601], 'donated.': [603], 'amounts': [605], 'donated': [612], 'rather': [615], 'there': [619], 'no': [621], 'commission': [623], 'deducted': [624], 'from': [625], 'its': [626], 'value.': [627], 'means': [629], 'all.': [647], 'Thus,': [648], 'bit': [651], 'knowledge': [653], 'prudent': [655], 'got': [659], 'higher': [661], 'deduction,': [663], 'gave': [664], 'larger': [666], 'donation': [667], 'eliminated': [671], 'stock.': [682], '…': [683]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W301229771', 'counts_by_year': [], 'updated_date': '2024-12-07T18:54:05.162040', 'created_date': '2016-06-24'}