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.
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.
Charities, Non-profits, and Philanthropy Under the Income Tax Act
Author: William I. Innes
Publisher: CCH Canadian Limited
ISBN: 9781553675587
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Publisher: CCH Canadian Limited
ISBN: 9781553675587
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Taxation of Charities and Nonprofit Organisations
Author: James Kessler
Publisher:
ISBN: 9781901614725
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781901614725
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
Book Description
The Charitable Tax Exemption
Author: John D Colombo
Publisher: Routledge
ISBN: 1000315320
Category : Law
Languages : en
Pages : 216
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 : 216
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
Tax-exempt Charitable Organizations
Author: Paul Ellsworth Treusch
Publisher:
ISBN:
Category : Law
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 : Law
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.
Charities Taxation, Policy and Practice
Author: Arthur B. C. Drache
Publisher:
ISBN: 9780779812608
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9780779812608
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 0
Book Description
The Tax Law of Charities and Other Exempt Organizations
Author:
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 1000
Book Description
As with the first edition, the text supports a wide and deep study of the tax laws regulating tax exempt organizations. The second edition incorporates all the significant statutory and judicial changes enacted or decided since the first edition, includin
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 1000
Book Description
As with the first edition, the text supports a wide and deep study of the tax laws regulating tax exempt organizations. The second edition incorporates all the significant statutory and judicial changes enacted or decided since the first edition, includin
Charities and Employment Taxes
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 48
Book Description
Charitable Giving and Tax Policy
Author: Gabrielle Fack
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Publisher: Oxford University Press
ISBN: 0198723660
Category : Business & Economics
Languages : en
Pages : 163
Book Description
A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Writing Off Ideas
Author: Randall G. Holcombe
Publisher: Transaction Publishers
ISBN: 9780765806802
Category : Business & Economics
Languages : en
Pages : 214
Book Description
In the 20th century tax-exempt charitble foundations in the US have grown substantially, both in their financial importance, and in the scope of their activties. This book examines the economic, cultural, and intellectual implications of these organizations.
Publisher: Transaction Publishers
ISBN: 9780765806802
Category : Business & Economics
Languages : en
Pages : 214
Book Description
In the 20th century tax-exempt charitble foundations in the US have grown substantially, both in their financial importance, and in the scope of their activties. This book examines the economic, cultural, and intellectual implications of these organizations.