Noncharitable Nonprofit Organizations and Tax Policy: Working Toward a Public Benefit Theory

32 Pages Posted: 15 Jul 2020

See all articles by Lori A. McMillan

Lori A. McMillan

Washburn University School of Law

Date Written: January 10, 2020

Abstract

Noncharitable Nonprofits in Canada are exempt from federal income tax, but are subjected to little scrutiny to qualify for this exemption. The tax policy behind this exemption is explored in this paper, trying to determine what should underpin the exemption for these types of organization.

Keywords: nonprofit, tax exempt, noncharitable, charitable, tax

Suggested Citation

McMillan, Lori, Noncharitable Nonprofit Organizations and Tax Policy: Working Toward a Public Benefit Theory (January 10, 2020). Washburn Law Journal, Vol. 59, No. 2, 2020, Available at SSRN: https://ssrn.com/abstract=3633287

Lori McMillan (Contact Author)

Washburn University School of Law ( email )

1700 College Avenue
Topeka, KS 66621
United States

HOME PAGE: http://washburnlaw.edu/faculty/mcmillan-lori-pub.php

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