The Resource Income taxation of mutual nonprofits

Income taxation of mutual nonprofits

Label
Income taxation of mutual nonprofits
Title
Income taxation of mutual nonprofits
Creator
Subject
Language
eng
Summary
Many of the organizations exempt from income tax under par. 501(c) of the US Code are what state law refers to as "mutual" benefit organizations, which exist primarily to serve their members. This article considers the theory that underlies this exemption and discusses the extent to which noncharitable nonprofits should be entitled to income tax exemption, including social clubs, extension to other consumer mutuals, trade associations and business mutuals
Citation source
In: Tax law review. - New York. - Vol. 59 (2006),
http://library.link/vocab/creatorName
Halperin, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • non-profit organization
  • charities
  • exemption
Label
Income taxation of mutual nonprofits
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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