Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits-More Information, Please!

18 Pages Posted: 10 Sep 2024

See all articles by Lori A. McMillan

Lori A. McMillan

Washburn University School of Law

Date Written: September 04, 2024

Abstract

Non-charitable non-profit organizations in Canada enjoy tax-exempt status, but the rationale for exemption and the policy goals have been poorly articulated from inception. The empirical data suggest that the major sources of revenue for the subsector are commercial in nature, rather than donative, belying some of the vague assumptions underlying exemption. Given the commercial nature of a large number of these organizations, and the lack of readily available information on exactly what these organizations are doing, more information is needed in order to maintain tax equity between commercial and non-profit organizations. The policy goals for the exemption also need to be articulated.

Keywords: Exemptions, Non-Profit, Non-Profit Organizations, Tax-Exempt, Tax-Exempt Organizations, Tax Exemptions

Suggested Citation

McMillan, Lori, Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits-More Information, Please! (September 04, 2024). Canadian Tax Journal/Revue fiscale canadienne, Vol. 72, No. 2, 2024, pp. 329 - 346, Available at SSRN: https://ssrn.com/abstract=4952552 or http://dx.doi.org/10.2139/ssrn.4952552

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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