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Reforming Nonprofit Exemption Requirements

Peter Molk

Willamette University - College of Law


Fordham Journal of Corporate and Financial Law, Vol. 17

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: 70

Keywords: nonprofit, UBIT, tax, corporate organization

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

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Date posted: May 31, 2011 ; Last revised: June 28, 2014

Suggested Citation

Molk, Peter, Reforming Nonprofit Exemption Requirements (2012). Fordham Journal of Corporate and Financial Law, Vol. 17. Available at SSRN: https://ssrn.com/abstract=1853426

Contact Information

Peter Molk (Contact Author)
Willamette University - College of Law ( email )
245 Winter St. SE
Salem, OR 97301
United States
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