Noncharitable Nonprofit Organizations and Tax Policy: Working Toward a Public Benefit Theory
32 Pages Posted: 15 Jul 2020
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: 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
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