Download or read book The Charitable Tax Exemption written by John D Colombo and published by Routledge. This book was released on 2019-07-11 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Individual retirement arrangements IRAs written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Download or read book Property tax Exemption for Charities written by Evelyn Brody and published by The Urban Insitute. This book was released on 2002 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Tax Exempt Organizations written by Nicholas P. Cafardi and published by . This book was released on 2003 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax on Unrelated Business Income of Exempt Organizations written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax exempt Charitable Organizations written by Paul Ellsworth Treusch and published by . This book was released on 1983 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Favorable Determination Letter written by United States. Internal Revenue Service and published by . This book was released on 2001 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Law of Charities and Other Exempt Organizations written by Darryll Keith Jones and published by West Academic Publishing. This book was released on 2003 with total page 1176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This law school text on charities and other exempt organizations uses a modular approach that allows instructors to tailor the presentation to their own style. Each chapter incorporates concise summaries of relevant law, cases, legislative materials, administrative rulings, questions, and planning activities. Part I explores the exempt purpose requirement, the exclusivity and commerciality doctrines and the procedural/organizational requirements for charities. Subjects include restrictions on charitable organizations, private foundations, non-charitable organizations, unrelated business income, modifications to UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. It also reviews the charitable contribution deduction, foreign charities, and cross-border giving.

Download or read book The Law of Tax Exempt Organizations written by Bruce R. Hopkins and published by . This book was released on 1992-04-21 with total page 1194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides guidance regarding federal laws on income tax exemption for all tax-exempt organizations ranging from charitable and social welfare groups to private and advocacy associations. Zeroes in on all special problems faced by nonprofits and offers specific help in maintaining tax-exempt status. Details the critical information needed to make decisions concerning everything from charter and organization to revenue-producing activities and reporting income. Includes more than 7000 footnote references to regulations, rulings, cases and tax literature; an extensive index; Revenue Code sections as well as a list of IRS district offices.

Download or read book Tax exempt Foundations and Charitable Trusts written by United States. Congress. House. Select Committee on Small Business and published by . This book was released on 1962 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Law of Charitable Giving written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2010-01-29 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Law of Charitable Giving, Fourth Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Nonprofit lawyers, accountants, and fundraising professionals can ensure they are well prepared to make decisions about their organization’s fund-development program.

Download or read book Examination of Returns Appeal Rights and Claims for Refund written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Research Papers Taxes written by Commission on Private Philanthropy and Public Needs and published by . This book was released on 1977 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Unfair Competition written by Harrison Wellford and published by . This book was released on 1988 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Wages 2020 written by OECD and published by OECD Publishing. This book was released on 2020-04-30 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.

Download or read book The Tax Law of Charitable Giving written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2009-02-03 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Law of Charitable Giving, Third Edition is completely revised, revamped, and updated. Written in plain English, it can help lawyers, managers, and development directors in tax-exempt organizations make sure they are up to date on all current regulations pertaining to charitable gifts. Detailed documentations and citations are provided. As well, references to regulations, rulings, cases, and tax literature are included. Professionals can ensure they are well prepared to make decisions about their organization s fund-development program.