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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 2003. The length of the article is 5966 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Nonprofit organizations earn both tax-exempt and taxable revenues. Nonprofits may have a natural aversion to engaging in ancillary activities and, as a result, taxable ventures need to provide higher returns than alternative investments. A nonprofits' ability to exploit production complementarities may increase the return to taxable activities and explain the extent to which it engages in taxable ventures. This paper uses tax return data to test the theory that complementarities encourage taxable activities. Complementarities can lower production costs and make it easier for a nonprofit to allocate joint costs from tax-exempt to taxable activities. I find support for both hypotheses.

Citation Details
Title: Nonprofit taxable activities, production complementarities, and joint cost allocations.
Author: Robert J. Yetman
Publication: National Tax Journal (Refereed)
Date: December 1, 2003
Publisher: National Tax Association
Volume: 56Issue: 4Page: 789(11)

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This digital document is an article from Leader's Edge, published by Michigan Association of CPAs on November 1, 2002. The length of the article is 841 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax Tribunal explores religious use tax exemptions. (Tax Tidbits).
Author: Amy Piner
Publication: Leader's Edge (Magazine/Journal)
Date: November 1, 2002
Publisher: Michigan Association of CPAs
Volume: 5Issue: 9Page: 3(1)

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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 1993. The length of the article is 5419 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: The effect of tax exemption on the market share of nonprofit hospitals.
Author: O. David Gulley
Publication: National Tax Journal (Refereed)
Date: December 1, 1993
Publisher: National Tax Association
Volume: 46Issue: n4Page: 477-486

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This digital document is an article from Government Finance Review, published by Government Finance Officers Association on June 1, 1999. The length of the article is 3549 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Local government officials are considering the use of payment-in-lieu-taxes (PILOT) as an alternative source of capital. Although the concept of PILOT may embody a wide array of payment systems, it typically refers to the payment of money by charitable non-profit institutions to local taxing authorities. Despite its potential in providing financial leverage to municipal governments, implementation of PILOT is believed to cause substantial policy changes.

Citation Details
Title: PILOTs: a comparative analysis.(payments-in-lieu-of-taxes)
Author: Pamela Leland
Publication: Government Finance Review (Magazine/Journal)
Date: June 1, 1999
Publisher: Government Finance Officers Association
Volume: 15Issue: 3Page: 33(4)

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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 2008. The length of the article is 12812 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: Nonprofit organizations operate taxable activities in two general ways: as unrelated businesses operated by the nonprofit or through controlled subsidiaries. Prior research and regulatory attention has focused on unrelated business activities, although taxable subsidiaries generate at least as much taxable revenue. We find that nonprofits place their taxable activities into subsidiaries when those taxable activities are relatively large, and when the taxable activities are relatively more risky. Nonprofits trade off possible benefits of the subsidiary form with the costs of reduced tax planning ability.

Citation Details
Title: Why do nonprofits have taxable subsidiaries?
Author: Michelle H. Yetman
Publication: National Tax Journal (Magazine/Journal)
Date: December 1, 2008
Publisher: National Tax Association
Volume: 61Issue: 4Page: 675(24)

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This digital document is an article from National Tax Journal, published by National Tax Association on June 1, 1998. The length of the article is 6067 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Organizations that otherwise are exempt from federal income taxes are taxed on their net income from business activities that are unrelated to their exempt purpose. This paper examines three settings in which an exempt organization receives income subject to tax. Whether the tax promotes or deters efficiency depends on the extent to which the accounting costs that are deducted for tax purposes correspond to the economic costs of the activity, excluding the cost of equity capital

Citation Details
Title: The unrelated business income tax, cost allocation, and productive efficiency.
Author: Richard Sansing
Publication: National Tax Journal (Refereed)
Date: June 1, 1998
Publisher: National Tax Association
Volume: 51Issue: n2Page: 291-302

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This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 2001. The length of the article is 3477 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treatment to non-residents or enterprises not active in the domestic market), which are seen as especially corrosive forms of tax competition. This paper shows that, on the contrary, preferential regimes may serve a useful strategic purpose in enabling countries to confine their most aggressive tax competition to particular parts of the tax system. Proscribing them therefore may--in the model here, certainly will--actually worsen tax competition.

Citation Details
Title: Preferential regimes can make tax competition less harmful.(standards for good behavior in international taxation)
Author: Michael Keen
Publication: National Tax Journal (Refereed)
Date: December 1, 2001
Publisher: National Tax Association
Volume: 54Issue: 4Page: 757(6)

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This digital document is an article from National Tax Journal, published by National Tax Association on March 1, 2003. The length of the article is 8850 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Prior research indicates that donations respond to price and income effects as well as to alternative sources of nonprofit financing. Using a database of confidential nonprofit tax returns, we examine the effects of nonprofits' taxable activities on the supply of donations. We find that each additional dollar of taxable revenues crowds-out approximately $0.55 of donations to arts, culture, and humanities organizations and human services and public benefit organizations, suggesting that the recent rapid expansion of nonprofits' taxable activities comes at a financial cost. We do not find that donations to educational or medical nonprofits are sensitive to taxable activities.

Citation Details
Title: The effect of nonprofits' taxable activities on the supply of private donations.
Author: Michelle H. Yetman
Publication: National Tax Journal (Refereed)
Date: March 1, 2003
Publisher: National Tax Association
Volume: 56Issue: 1Page: S243(18)

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This digital document is an article from Government Finance Review, published by Government Finance Officers Association on December 1, 1995. The length of the article is 4488 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The main job of auditors is to detect fraud. They need to point out defects in the operations at the least possible time. They must know more about the operations than those performing the actual tasks. Auditors are the public's watchdogs especially for institutions handling public funds. Auditors must be able to identify situations which perpetuate fraud and develop an understanding on why ordinary people carry out fraudulent acts.

Citation Details
Title: Fraud happens: a primer on lying, cheating, and stealing. (fraud detection in government organizations)
Author: Arthur A., Jr. Hayes
Publication: Government Finance Review (Magazine/Journal)
Date: December 1, 1995
Publisher: Government Finance Officers Association
Volume: v11Issue: n6Page: p7(5)

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This digital document is an article from California Planning & Development Report, published by California Planning & Development Report on December 1, 2008. The length of the article is 820 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: Santa Barbara County COG's advocacy of tax measure upheld.(initiatives and refrendums)
Author: Gale Reference Team
Publication: California Planning & Development Report (Newsletter)
Date: December 1, 2008
Publisher: California Planning & Development Report
Volume: 23Issue: 12Page: 8(2)

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This digital document is an article from Plastics Engineering, published by Society of Plastics Engineers, Inc. on June 1, 2003. The length of the article is 484 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Proposed Calif. tax on plastic bags evokes industry response. (SPI News).
Publication: Plastics Engineering (Refereed)
Date: June 1, 2003
Publisher: Society of Plastics Engineers, Inc.
Volume: 59Issue: 6Page: 134(1)

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This digital document is an article from Association Management, published by American Society of Association Executives on January 1, 1998. The length of the article is 541 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A volunteer leader should understand the relationship of an association to its foundation and related entities. Related entities must have a reason for being that is distinct and separate from the main association's exempt purposes. An association can prove the required separation by showing that the spin-off entities are separately governed and have their own distinct purposes. Moreover, as association should also establish true financial separation from its related entities.

Citation Details
Title: Understanding related entities: an overview of how related foundations and taxable subsidiaries work.(Board Primer)
Author: David M. Duren
Publication: Association Management (Magazine/Journal)
Date: January 1, 1998
Publisher: American Society of Association Executives
Volume: v50Issue: n1Page: p62(2)

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This digital document is an article from The Non-profit Times, published by Thomson Gale on November 1, 2006. The length of the article is 1808 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Improving accountability; new rules for donor advised funds and supporting organizations.(Taxing Issues)
Author: Daniel Marback
Publication: The Non-profit Times (Magazine/Journal)
Date: November 1, 2006
Publisher: Thomson Gale
Volume: 20Issue: 21Page: 20(3)

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This digital document is an article from The Register-Guard (Eugene, OR), published by The Register Guard on July 28, 2009. The length of the article is 795 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: Council votes to keep gas tax.(City/Region)(The state's gas station owners respond by vowing to launch a petition drive to refer the action to voters)
Author: Unavailable
Publication: The Register-Guard (Eugene, OR) (Newspaper)
Date: July 28, 2009
Publisher: The Register Guard
Page: B11

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This digital document is an article from The Non-profit Times, published by Thomson Gale on October 1, 2007. The length of the article is 1561 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Political campaign intervention: IRS clarifies rules on what 501(c)(3) organizations can do.(TAXING ISSUES)
Author: Harvey Berger
Publication: The Non-profit Times (Magazine/Journal)
Date: October 1, 2007
Publisher: Thomson Gale
Volume: 21Issue: 18Page: 20(1)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1994. The length of the article is 666 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The IRS has refused to accept membership dues income as exempt purpose income for nonprofit organizations and found the income subject to the unrelated business income tax when the dues collection was seen as a means of providing a profitable service. The IRS allows different levels of membership to exist in such organizations, but the benefits of membership should relate to the organization's exempt purpose. Members should participate in activities and should have a vote in the entity. Selling insurance or providing advertising are not exempt purposes.

Citation Details
Title: Membership dues as unrelated business income.
Author: Brady J. Langford
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1994
Publisher: American Institute of CPA's
Volume: 25Issue: n10Page: 608(3)

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This digital document is an article from Fairfield County Business Journal, published by Westfair Communications, Inc. on November 25, 1991. The length of the article is 607 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Executive search activity reflects weak economy. (Focus: Taxes and Investments)
Publication: Fairfield County Business Journal (Magazine/Journal)
Date: November 25, 1991
Publisher: Westfair Communications, Inc.
Volume: v30Issue: n42Page: p14(1)

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This digital document is an article from Church & State, published by Thomson Gale on March 1, 2007. The length of the article is 511 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Sectarian 'Teen Ranch' has no right to tax funding, court rules.(PEOPLE & EVENTS)(Family Independence Agency )
Author: Gale Reference Team
Publication: Church & State (Magazine/Journal)
Date: March 1, 2007
Publisher: Thomson Gale
Volume: 60Issue: 3Page: 18(1)

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This digital document is an article from Leader's Edge, published by Michigan Association of CPAs on May 1, 2002. The length of the article is 444 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Ethics Q&A. (Legislative & Regulatory Issues).(Michigan Association of Certified Public Accounts Professional Ethics Task Force)(Brief Article)
Publication: Leader's Edge (Magazine/Journal)
Date: May 1, 2002
Publisher: Michigan Association of CPAs
Volume: 5Issue: 4Page: 3(1)

Article Type: Brief Article

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This digital document is an article from The Register-Guard (Eugene, OR), published by The Register Guard on February 7, 2009. The length of the article is 1056 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

Citation Details
Title: Industry group raps hospital tax proposal.(Business)
Author: Gale Reference Team
Publication: The Register-Guard (Eugene, OR) (Newspaper)
Date: February 7, 2009
Publisher: The Register Guard
Page: B13

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