The Resource Crowdfunding : US tax and regulatory issues

Crowdfunding : US tax and regulatory issues

Label
Crowdfunding : US tax and regulatory issues
Title
Crowdfunding : US tax and regulatory issues
Creator
Subject
Language
eng
Summary
Crowdfunding or cloud funding has become increasingly popular in the United States as an alternative source of funding for small businesses, charitable organizations and even personal expenses. This article discusses the tax issues: classification of the transaction, US federal tax treatment, state tax issues; US regulatory issues: traditional crowdfunding and charitable crowdfunding, equity crowdfunding, and accredited crowdfunding. The authors finally conclude that in the United States, business practices had gotten ahead of the regulatory regimes. This initial observation assumes that the regulatory regimes must change to conform to crowdfunding. Current tax rules are flexible enough in interpretation to handle crowdfunding, but the participants may not like the results
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Carman, P
  • Van Winkle, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • crowdfunding
  • financing
  • investment
  • charities, donations to
  • tax treaty
  • income classification
  • withholding tax
Label
Crowdfunding : US tax and regulatory issues
Instantiates
Publication
Label
Crowdfunding : US tax and regulatory issues
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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