Abstract

http://ssrn.com/abstract=1853426
 
 

Footnotes (286)



 


 



Reforming Nonprofit Exemption Requirements


Peter Molk


University of Illinois College of Law

May 26, 2011

Fordham Journal of Corporate and Financial Law, Vol. 17

Abstract:     
This Article proposes a reform for nonprofit exemption and unrelated business income tax. Current tax law provides unclear guidance and requires exempt organizations to risk their entire exemptions on this guidance, leading them to make the socially inefficient choice to use for-profit subsidiaries to preserve their exemptions. Reforming the tax law will solve this inefficiency while providing exempt nonprofits with the desirable option to undertake efficient nonexempt activities to augment their operating budgets. This reform is particularly important in light of changes to the healthcare field; reform will enable exempt healthcare organizations to offset rising health costs and decreased reimbursements with other revenue opportunities.

Number of Pages in PDF File: 69

Keywords: nonprofit, UBIT, tax, corporate organization

JEL Classification: H21, H25, H40, H41, K34, l30, l31

Accepted Paper Series


Download This Paper

Date posted: May 31, 2011 ; Last revised: December 4, 2011

Suggested Citation

Molk, Peter, Reforming Nonprofit Exemption Requirements (May 26, 2011). Fordham Journal of Corporate and Financial Law, Vol. 17. Available at SSRN: http://ssrn.com/abstract=1853426

Contact Information

Peter Molk (Contact Author)
University of Illinois College of Law ( email )
504 E. Pennsylvania Avenue
Champaign, IL 61820
United States

Feedback to SSRN


Paper statistics
Abstract Views: 325
Downloads: 71
Download Rank: 187,818
Footnotes:  286
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.312 seconds