New Article: Martin Chavez, Remittances and the Charitable Deduction: A New Approach to Encouraging Development in Mexico, 14 N.Y.U. J. Leg. & Pol’y 565 (2011).
Given my own writing on immigrant remittances, this is a topic I may care about more than most readers, but the suggestion in this note — afford charitable contribution status to collective remittances but not personal remittances — seems right to me. Of course, this could already be accomplished through the right sort of charitable organization.
Poverty Law 