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SECTION 4968 AND TAXING ALL CHARITABLE ENDOWMENTS: A CRITIQUE AND A PROPOSAL.
- Source :
- Virginia Tax Review. Fall, 2018, Vol. 38 Issue 1, p141, 40 p.
- Publication Year :
- 2018
-
Abstract
- I. INTRODUCTIONSection 4968, (1) te statute formerly known as the Tax Cuts and lob Act, (2) imposes a tax on the investment incomes of some college and university endowments. Critics [...]
- Subjects :
- Charitable foundations -- Taxation
Unrelated business income tax -- Laws, regulations and rules -- Management
Endowments -- Taxation
Universities and colleges -- Donations -- Finance -- Taxation
Education grants
Hospitals
Liberalism
Taxation
Museums
Tax policy
Government regulation
Company business management
Company financing
Internal Revenue Code (I.R.C. 4968)
Subjects
Details
- Language :
- English
- ISSN :
- 07359004
- Volume :
- 38
- Issue :
- 1
- Database :
- Gale General OneFile
- Journal :
- Virginia Tax Review
- Publication Type :
- Academic Journal
- Accession number :
- edsgcl.573095412