Determining Public Charity Status

Taxation of Exempts Volume 18, Number 04, January/February 2007

23 Pages Posted: 26 Nov 2013

See all articles by William A. Raabe

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

James E. Smith

College of William and Mary

Date Written: January 31, 2007

Abstract

Public charity status brings federal income tax benefits to an exempt entity, and to its potential donors. An organization can obtain public charity status because of the nature of its organization and operations, or by showing that it is supported broadly by the general public. The calculations are complex, but potentially rewarding.

Keywords: tax, charity, exempt organization, unrelated business income

JEL Classification: E62, K34, H24

Suggested Citation

Raabe, William A. and Smith, James E., Determining Public Charity Status (January 31, 2007). Taxation of Exempts Volume 18, Number 04, January/February 2007. Available at SSRN: https://ssrn.com/abstract=2359762

William A. Raabe (Contact Author)

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

James E. Smith

College of William and Mary ( email )

P.O. Box 8795
Williamsburg, VA 23185
United States

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