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| Author: | Sughrue, R. N. |
| Title: | Issues of taxation in a nonprofit environment. |
| Journal: | Management Accounting (New York)
1988 : AUG, VOL. 70:2, p. 57-60 |
| Index terms: | TAX ASSESSMENT SMALL BUSINESS FINANCIAL MANAGEMENT |
| Language: | eng |
| Abstract: | Review of the U.S. Internal Revenue Service definition of 501(c)(3) status. What the Articles of Incorporation of a corporation must specify for taxation purposes, related to the private foundation classification. Tax on unrelated activities. When income from nonexempt activities is taxable. What is considered a private foundation. Supporting organisations status. Two Tables illustrate the study. |
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