| Autor: |
Theisen, Barbara A., Pelfry, Sandra, Babicky, Jacqueline L., Barcus, III, Samuel W., Eveloff, Sheldon, Hickman, James R., Hunt, Donald W., Lee, Rebecca M., Puleo, Joseph, Temkin, Gene L., Tucker, John M. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Sep93, Vol. 176 Issue 3, p101-105, 5p |
| Abstrakt: |
The article discusses the tax-exempt status of not-for-profit organizations (NPOs). It examines the latest and most likely challenges that may threaten NPOs' tax exemptions. The information presented will be useful to certified public accountants in helping their NPO clients' charitable focus and strengthen the defense of their exempt purposes. NPOs may engage in unrelated business activities for profit without losing their exempt status if the activities are not a substantial part of their operations, do not become a principal purpose and do not result in private inurement of benefits. Much recent legislation has dealt with the extent of NPOs' charitable activities, particularly at the state level, where lack of sufficient charity care has cost some hospitals their property tax exemptions. Legislative proposals and ongoing congressional hearings may determine not-for-profit hospitals' charity care responsibilities more formally. Legislative proposals have addressed whether such hospitals operate to the extent of their financial abilities for the benefit of those unable to pay. |
| Databáze: |
Complementary Index |
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