Works matching DE "TAXATION of charities"

Results: 54

SUBSIDIZING HATE: A PROPOSAL TO REFORM THE INTERNAL REVENUE SERVICE'S METHODOLOGY TEST.

Published in:

Fordham Journal of Corporate & Financial Law, 2012, v. 17, n. 3, p. 823

By:

Reed, Alex

Publication type:

Article

LOOKING FOR 'DIRECT ASSISTANCE' IN THE PHRASE 'PUBLIC BENEVOLENT INSTITUTION': TIME TO ABANDON THE SEARCH.

Published in:

University of New South Wales Law Journal, 2012, v. 35, n. 1, p. 103

By:

Murray, Ian

Publication type:

Article

GLOBALISM, PUBLIC POLICY, AND TAX-EXEMPT STATUS: ARE U.S. CHARITIES ADRIFT AT SEA?

Published in:

North Carolina Law Review, 2013, v. 91, n. 3, p. 851

By:

MIRKAY, NICHOLAS A.

Publication type:

Article

THE IMPORTANCE OF USING AFFILIATED § 501(c)(4) AND § 501(c)(3) ORGANIZATIONS FOR ADVOCACY.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 615

By:

Fei, Rosemary E.;
Gorovitz, Eric K.;
Dougherty, Terence

Publication type:

Article

DISCLOSING DONORS TO SOCIAL WELFARE POLITICAL ACTIVITY.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 609

By:

Colinvaux, Roger;
Gross, Kenneth A.

Publication type:

Article

AN EXEMPT STATUS SORTING HAT.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 603

By:

Mayer, Lloyd Hitoshi;
Schmalbeck, Richard

Publication type:

Article

SOCIAL WELFARE ORGANIZATIONS AS GRANTMAKERS: FURTHER THOUGHTS.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 597

By:

Miller, David S.;
Wexler, Robert A.

Publication type:

Article

GRANTMAKING ADVICE FOR MEGADONORS: A SECOND OPINION.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 583

By:

Miller, David S.;
Schwarz, Stephen

Publication type:

Article

PRACTITIONER PERSPECTIVES ON USING § 501(C)(4) ORGANIZATIONS FOR CHARITABLE LOBBYING: REALITIES AND AN ALTERNATIVE.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 535

By:

Fei, Rosemary E.;
Gorovitz, Eric K.

Publication type:

Article

THE TAX EXEMPTION UNDER I.R.C. § 501(C)(4).

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 519

By:

Halperin, Daniel

Publication type:

Article

SOCIAL WELFARE AND POLITICAL ORGANIZATIONS: ENDING THE PLAGUE OF INCONSISTENCY.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 481

By:

Colinvaux, Roger

Publication type:

Article

A (PARTIAL) DEFENSE OF § 501(C)(4)'S "CATCHALL" NATURE.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 439

By:

Mayer, Lloyd Hitoshi

Publication type:

Article

SOCIAL WELFARE ORGANIZATIONS AS GRANTMAKERS.

Published in:

New York University Journal of Legislation & Public Policy, 2018, v. 21, n. 2, p. 413

By:

Miller, David S.

Publication type:

Article

Charitable Giving in a Global Environment.

Published in:

Florida Bar Journal, 2020, v. 94, n. 3, p. 32

By:

Wan, Alyssa R.;
Razook, Richard J.

Publication type:

Article

States as Laboratories for Charitable Compliance: An Empirical Study.

Published in:

George Washington Law Review, 2022, v. 90, n. 2, p. 445

By:

Amarante, Eric Franklin

Publication type:

Article

Charitable annuities.

Published in:: Inside MS, 1997, v. 15, n. 2, p. 9
Publication type:: Article

The efficiency case for universality.

Published in:: Canadian Journal of Economics, 1999, v. 32, n. 3, p. 613, doi. 10.2307/136440
Publication type:: Article

A RAWLSIAN CRITIQUE OF THE POLITICAL SPEECH CONSTRAINTS ON CHARITIES.

Published in:

FIU Law Review, 2022, v. 16, n. 3, p. 479, doi. 10.25148/lawrev.16.3.4

By:

Buckles, Johnny Rex

Publication type:

Article

Looking at the charitable purposes/activities distinction through a political advocacy lens: a trans-Tasman perspective.

Published in:

Oxford University Commonwealth Law Journal, 2019, v. 19, n. 1, p. 30, doi. 10.1080/14729342.2019.1588479

By:

Murray, Ian

Publication type:

Article

Can Tax Authorities Scrutinise the Ideas of Foreign Charities? The ECJ's Persche Judgment and Lessons from US Tax Law.

Published in:

European Law Journal, 2010, v. 16, n. 4, p. 458, doi. 10.1111/j.1468-0386.2010.00518.x

By:

Georgopoulos, Theodore

Publication type:

Article

THE LAW AND FINANCIAL TRANSPARENCY IN CHURCHES: RECONSIDERING THE FORM 990 EXEMPTION.

Published in:

Cardozo Law Review, 2013, v. 35, n. 1, p. 203

By:

Montague, John

Publication type:

Article

THE LIMITED SALT DEDUCTION: The U.S. Treasury Dept. has issued proposed regulations to negate states' legislative efforts to circumvent the new limitations on state and local property tax deductions.

Published in:

Strategic Finance, 2018, v. 100, n. 5, p. 20

By:

RINIER, JAMES W.;
CURATOLA, ANTHONY P.

Publication type:

Article

ENHANCED CHARITABLE DEDUCTION FOR FOOD INVENTORY.

Published in:

Strategic Finance, 2016, v. 98, n. 6, p. 16

By:

RINIER, JAMES W.;
CURATOLA, ANTHONY P.

Publication type:

Article

Policy Forum: Editors' Introduction--Tax Treatment of Charities.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 2, p. 315, doi. 10.32721/ctj.2024.72.2.pf.editors

By:

Brooks, Kim;
Milligan, Kevin;
Sandler, Daniel

Publication type:

Article

"Is the Tax Regime for Charities and Not-for-Profit Entities 'Fit for Purpose'?".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 940, doi. 10.32721/ctj.2023.71.3.ctr

By:

J. L.

Publication type:

Article

Organisation for Economic Co-operation and Development, Taxation and Philanthropy.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 354, doi. 10.32721/ctj.2021.69.1.ctr

By:

J. L.

Publication type:

Article

Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 2, p. 391

By:

Parachin, Adam

Publication type:

Article

Policy Forum: Charities and Politics—A Dubious Mix?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 2, p. 379

By:

Hale, Geoffrey

Publication type:

Article

Policy Forum: Charities and Political Activities (A Tempest in a Teapot?).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 2, p. 367

By:

Devlin, Rose Anne

Publication type:

Article

Policy Forum: Using Dual Structures for Political Activities—Charities and Non-Profits in the Same Family of Organizations.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 2, p. 357

By:

Hayhoe, Robert B.;
D’Aoust, Nicole K.

Publication type:

Article

Policy Forum: Editors' Introduction— Political Activity by Charities.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 2, p. 353

By:

Carr, Brian;
Macnaughton, Alan;
Milligan, Kevin

Publication type:

Article

THE SEXUAL INTEGRITY OF RELIGIOUS SCHOOLS AND TAX EXEMPTION.

Published in:

Harvard Journal of Law & Public Policy, 2017, v. 40, n. 2, p. 255

By:

BUCKLES, JOHNNY REX

Publication type:

Article

DONATION OR COERCION?: DEDUCABILITY OF COMPULSORY TITHES UNDER SECTION 170.

Published in:

George Mason University Civil Rights Law Journal, 2022, v. 33, n. 1, p. 71

By:

Graves, Gabrielle

Publication type:

Article

Administrative Law Meets Section 501(c)(3) Charitable Purpose.

Published in:

Tax Lawyer, 2024, v. 77, n. 3, p. 213

By:

APRILL, ELLEN P.

Publication type:

Article

Reforming the Taxation of Exempt Organizations and Their Patrons.

Published in:

Tax Lawyer, 2014, v. 67, n. 3, p. 451

By:

Miller, David S.

Publication type:

Article

Right Answer, Wrong Questions: Rethinking private Letter Ruling 2008-22-041 and Its Implications for Supporting Organizations Seeking Excess Business Holdings Exemptions.

Published in:

Tax Lawyer, 2010, v. 64, n. 1, p. 175

By:

Collins, Mhairi

Publication type:

Article

SOCIAL ENTERPRISE: WHO NEEDS IT?

Published in:

Boston College Law Review, 2013, v. 54, n. 5, p. 2025

By:

GALLE, BRIAN

Publication type:

Article

CURBING (OR NOT) FOREIGN INFLUENCE ON U.S. POLITICS AND POLICIES THROUGH THE FEDERAL TAXATION OF CHARITIES.

Published in:

Maryland Law Review, 2020, v. 79, n. 3, p. 590

By:

BUCKLES, JOHNNY REX

Publication type:

Article

Executive Compensation in the Charitable Sector: Beyond the Tax Cuts and Jobs Act.

Published in:

Seton Hall Law Review, 2020, v. 50, n. 2, p. 449

By:

Rogal, Lauren

Publication type:

Article

TAX-EXEMPT HOSPITALS AND THE COMMUNITY BENEFIT STANDARD: A FLAWED STANDARD AND A WAY FORWARD.

Published in:

Florida Tax Review, 2015, v. 17, n. 5, p. 407

By:

Westenberger, Mark C.

Publication type:

Article

WHY THE BUFFETT-GATES GIVING PLEDGE REQUIRES LIMITATION OF THE ESTATE TAX CHARITABLE DEDUCTION.

Published in:

Florida Tax Review, 2014, v. 16, n. 7, p. 393

By:

Zelinsky, Edward A.

Publication type:

Article

Federal Charities Law and the Taxation Power: Three Constitutional Problems.

Published in:

Federal Law Review, 2023, v. 51, n. 1, p. 78, doi. 10.1177/0067205X221146330

By:

Aroney, Nicholas

Publication type:

Article

Court Rules Bad Contract Does Not Equal `Inurement.'.

Published in:

CPA Journal, 2000, v. 70, n. 1, p. 36

By:

Whitehead, Jr., Roy;
Spikes, Pam

Publication type:

Article

Charitable Contributions of Computer Equipment: A Tax Savings Opportunity for a Limited Time.

Published in:

CPA Journal, 1999, v. 69, n. 9, p. 60

By:

Basile, Anthony

Publication type:

Article

Charitable remainder trusts should avoid partnership interests.

Published in:

CPA Journal, 1997, v. 67, n. 11, p. 73

By:

Jacobs, Vernon;
Miller, Milton

Publication type:

Article

Charity tax credits--And debits.

Published in:

Policy Review, 1998, n. 87, p. 33

By:

Barwick, Peter S.;
Matthews Jr., Merrill;
Rector, Robert;
Arnett, Grace-Marie;
Carlson-Thies, Stanley W.

Publication type:

Article

The Dark Money Subsidy? Tax Policy and Donations to Section 501(c)(4) Organizations.

Published in:

American Law & Economics Review, 2020, v. 22, n. 2, p. 339, doi. 10.1093/aler/ahaa009

By:

Galle, Brian

Publication type:

Article

Has the Charities Act 2013 changed the common law concept of charitable "public benefit" and, if so, how?

Published in:

Australian Tax Forum, 2015, v. 30, n. 1, p. 65

By:

Martin, Fiona

Publication type:

Article

Law, policy and politics in Australia's recent not-for-profit sector reforms.

Published in:

Australian Tax Forum, 2013, v. 28, n. 2, p. 289

By:

O'Connell, Ann;
Martin, Fiona;
Chia, Joyce

Publication type:

Article

"Give a Spigot" to Your Kids.

Published in:

Journal of Practical Estate Planning, 2007, v. 9, n. 3, p. 35

By:

Philgreen, Ronald D.

Publication type:

Article