The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area

146 Tax Notes 267 (2015)

7 Pages Posted: 7 Dec 2014 Last revised: 16 Jun 2019

See all articles by George K. Yin

George K. Yin

University of Virginia School of Law

Date Written: January 12, 2015

Abstract


This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.

Keywords: 1023-EZ, exempt organizations, compliance, enforcement, short form, IRS

JEL Classification: H10, H11, H19, H20, H26, H29, K34, L30, L31

Suggested Citation

Yin, George K., The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area (January 12, 2015). 146 Tax Notes 267 (2015). Available at SSRN: https://ssrn.com/abstract=2534474 or http://dx.doi.org/10.2139/ssrn.2534474

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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