Although tax exempt organizations are creatures of the state ,it is under the federal law that they seek exemption from tax. Many unqualified organizations have sought and received this exemption. Many abuses and schemes have arisen, in which even qualified organizations have been made parties. The big question is whether the exemption laws are not clear enough or whether they have been lackadaisically enforced. It is this writer\u27s opinion that the law is adequate, and that strict enforcement of the law is all that is necessary to clear up the tax abuses by non-profit organizations which have taken place since the end of World War II
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfa...
(Excerpt) In order to discuss the current state of affairs in the nonprofit world, Part I of this Ar...
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner ...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
This article reviews the background of the UBIT, analyzes and evaluates recent court decisions inter...
The Revenue Act of 1969 is one of the greatest overall changes in the revenue laws since the introdu...
Although much has been written about non-profit organizations in the area of state and local taxatio...
Of the several different types of taxes which need to be discussed, perhaps the real property tax is...
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how ...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
Several issues impact the management of accounting for large not-for-profit organizations that would...
The practice of exempting charitable and religious organizations,mutual benefit groups, and a variet...
Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting t...
Certain nonprofit organizations are granted exemption from federal income tax (“tax exemption”). Mos...
The central thesis of this Article is that the criterion that can and should be used to judge exempt...
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfa...
(Excerpt) In order to discuss the current state of affairs in the nonprofit world, Part I of this Ar...
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner ...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
This article reviews the background of the UBIT, analyzes and evaluates recent court decisions inter...
The Revenue Act of 1969 is one of the greatest overall changes in the revenue laws since the introdu...
Although much has been written about non-profit organizations in the area of state and local taxatio...
Of the several different types of taxes which need to be discussed, perhaps the real property tax is...
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how ...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
Several issues impact the management of accounting for large not-for-profit organizations that would...
The practice of exempting charitable and religious organizations,mutual benefit groups, and a variet...
Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting t...
Certain nonprofit organizations are granted exemption from federal income tax (“tax exemption”). Mos...
The central thesis of this Article is that the criterion that can and should be used to judge exempt...
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfa...
(Excerpt) In order to discuss the current state of affairs in the nonprofit world, Part I of this Ar...
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner ...