STANDARDS FOR EXEMPTION: INUREMENT, PRIVATE BENEFIT, AND EXCESS BENEFIT TRANSACTIONS.

Authors :: Dale, Harvey P.
Source :: Real Property, Trust and Estate Law Journal. Spring, 2024, Vol. 59 Issue 1, p1, 43 p.
Publication Year :: 2024
Abstract: Author's Synopsis: This Article discusses three income tax regimes regulating section 501(c)(3) public charities: the proscription against inurement, the proscription against more-than-incidental private benefit, and the rules imposing excise taxes [...]

Subjects :: Tax exemption -- Laws, regulations and rules
Beneficiaries -- Laws, regulations and rules
Corporate social responsibility -- Laws, regulations and rules
Excise tax -- Laws, regulations and rules
Nonprofit organizations -- Laws, regulations and rules -- Taxation
Strict scrutiny doctrine -- Analysis
Government regulation
Internal Revenue Code (I.R.C. 501(c)(3))

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