Tax‐Motivated Expense Shifting by Tax‐Exempt Associations
MA Hofmann - Journal of the American Taxation Association, 2007 - publications.aaahq.org
Tax‐exempt organizations are subject to the Unrelated Business Income Tax (UBIT) on the
profits of business activities unrelated to their exempt mission. This study extends recent …
profits of business activities unrelated to their exempt mission. This study extends recent …
Do private foundations increase current distributions to qualify for a 50 percent tax rate reduction?
TR Yoder, BP McAllister - Journal of the American Taxation …, 2012 - publications.aaahq.org
Private foundations choose distribution policies that involve trade-offs between current and
future distributions. Our study investigates the willingness of private foundations to increase …
future distributions. Our study investigates the willingness of private foundations to increase …