Author: John D Colombo
Publisher: Routledge
ISBN: 1000315320
Category : Law
Languages : en
Pages : 238
Book Description
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
The Charitable Tax Exemption
Author: John D Colombo
Publisher: Routledge
ISBN: 1000315320
Category : Law
Languages : en
Pages : 238
Book Description
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
Publisher: Routledge
ISBN: 1000315320
Category : Law
Languages : en
Pages : 238
Book Description
The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
Property-tax Exemption for Charities
Author: Evelyn Brody
Publisher: The Urban Insitute
ISBN: 9780877667063
Category : Business & Economics
Languages : en
Pages : 440
Book Description
Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.
Publisher: The Urban Insitute
ISBN: 9780877667063
Category : Business & Economics
Languages : en
Pages : 440
Book Description
Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.
Individual retirement arrangements (IRAs)
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284
Book Description
United States Code
Tax-exempt Charitable Organizations
Author: Paul Ellsworth Treusch
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 756
Book Description
This volume examines such topics as tax aspects of philanthropy, threshold decisions, limitations on "Action" organizations, tax on unrelated business income, the impact of the Tax Reform Act of 1969, private foundations and rules for public charities. Also included are pertinent sections of the Internal Revenue Code, rules and regulations, and tables of cases and statutes.
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 756
Book Description
This volume examines such topics as tax aspects of philanthropy, threshold decisions, limitations on "Action" organizations, tax on unrelated business income, the impact of the Tax Reform Act of 1969, private foundations and rules for public charities. Also included are pertinent sections of the Internal Revenue Code, rules and regulations, and tables of cases and statutes.
Tax-exempt Foundations and Charitable Trusts
Author: United States. Congress. House. Select Committee on Small Business
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 146
Book Description
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 146
Book Description
Tax Exempt Organizations
Author: Nicholas P. Cafardi
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 1014
Book Description
Publisher:
ISBN:
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 1014
Book Description
Taxes
Author: Commission on Private Philanthropy and Public Needs
Publisher:
ISBN:
Category : Charities
Languages : en
Pages : 750
Book Description
Publisher:
ISBN:
Category : Charities
Languages : en
Pages : 750
Book Description
The Tax Law of Charitable Giving
Author: Bruce R. Hopkins
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 824
Book Description
Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 824
Book Description
Charitable giving involves a complex set of rules and regulations with high monetary stakes. This book provides comprehensive information on the laws, definitions, and forms of various charitable gifts, ranging from art to real estate and beyond. This book is supplemented annually.
Basis of Assets
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Book Description