iMarketSmart

APRIL 4, 2022

Introducing math, numbers, and finance can disrupt this process. Talking finances too early restricts the story. But generosity and finances are very different things and need to be treated that way to develop meaningful relationships.”. If we begin with math and finance, the social-emotion engine won’t start.

Sociology 52

Sociology Philanthropy Finance Psychology 52

NonProfit Quarterly

NOVEMBER 13, 2024

Public policy needs to facilitate large-scale financing for mutualist enterprises—organizations like cooperatives , employee-ownership trusts , and mutual insurance companies. Our reigning frameworks for taxation and securities don’t enable the kinds of association required. This must be rectified.

Associations 124

Associations Public and Social Policy Insurance Agriculture 124

NonProfit Hub

SEPTEMBER 21, 2015

Limited Liability Company : This category is not a corporation, but instead a business structure that provides the taxation status of a partnership or sole proprietorship with the limited liability of a corporation. It provides basic protection of shareholders and is a separate legal entity from the owners.

Taxation 55

Taxation Nonprofits Environmental Finance 55

The NonProfit Times

JULY 17, 2024

In rare cases, especially in areas of complexity such as in the taxation of estates and trusts, Congress authorizes Treasury and the IRS to issue so-called “legislative” regulations which normally have the legal effect of a statute. The validity of such regulations is almost always granted strong legal deference under a Chevron analysis.

Law 105

Law Taxation Nonprofits Education 105

iMarketSmart

APRIL 11, 2022

Journal of Personal Finance , 18(1), 65-73. [19] Visual planned giving in color: An introduction to the law & taxation of charitable gift planning. Using donor images in marketing complex charitable financial planning instruments: An experimental test with charitable gift annuities. 19] For details, see James, R. Version 5.1.

Fundraising 52

Fundraising Fundraising Law Public and Nonprofit Management 52

iMarketSmart

JANUARY 30, 2023

Visual planned giving: An introduction to the law and taxation of charitable gift planning. Describing complex charitable giving instruments: Experimental tests of technical finance terms and tax benefits. Complex plans allow a sale with no taxes where the donor keeps the right to payments from the asset. 28 (4), 437-452.

Public and Social Policy 52

Public and Social Policy Psychology Insurance Ethics 52

NonProfit Quarterly

DECEMBER 14, 2022

The gap, he contended in testimony to the US Senate Finance Committee, approached, or even exceeded, $1 trillion a year. Make estate taxes meaningful again: Thomhave and Collins advocate shoring up estate taxation more broadly, including by closing loopholes and assessing an annual wealth tax on trusts with over $50 million in assets.

Law 140

Law Taxation Governance Public Policy 140

NonProfit Quarterly

JULY 26, 2023

2020 found New Haven residents, organized by the coalition New Haven Rising, storming the city’s March 30th Zoom budget meeting to express their disgust at Yale University’s continued strain on the city’s finances. And the city’s residents were starting to push back. Sonnenfeld, “Labor Paints Prospect Street With ‘Respect’ Message.”

Education 95

Education Education Universities Public and Nonprofit Management 95

NonProfit Quarterly

MAY 2, 2023

Specifically, we propose using federal tax credits, combined with Medicare and Medicaid dollars, to restructure the ownership and financing of the nursing care industry. Here, by social financing, we refer primarily to impact investing and social impact bonds (Geobey and Harji 2014; Han, Chen, and Toepler 2020; Rosenman 2019).

Public and Social Policy 99

Public and Social Policy Non-Profits Finance Nonprofit governance and management 99

NonProfit Quarterly

JUNE 6, 2023

And while Karl Marx-Hof is a mandatory stop, what is actually more interesting is the broader system of social housing it exemplifies, which includes public housing, limited equity cooperatives, public developers, inclusive urban and environmental planning, excellent public transit, and extensive regulation and taxation of the private market.

Public and Social Policy 108

Public and Social Policy Nonprofit governance and management Public and Nonprofit Management Nonprofit Administration and Development 108

The NonProfit Times

NOVEMBER 16, 2017

The Senate Finance Committee’s version of the bill, released last week, features some stark contrasts, including no repeal of the Johnson Amendment and an expanded exemption within the estate tax, but no complete repeal. The Joint Committee on Taxation (JCT) estimated that after 2023, most taxpayers would see a tax increase.

Taxation 52

Taxation Healthcare Charitable Contribution Universities 52

The NonProfit Times

NOVEMBER 16, 2017

The Senate Finance Committee’s version of the bill, released last week, features some stark contrasts, including no repeal of the Johnson Amendment and an expanded exemption within the estate tax, but no complete repeal. The Joint Committee on Taxation (JCT) estimated that after 2023, most taxpayers would see a tax increase.

Taxation 52

Taxation Healthcare Charitable Contribution Universities 52

The NonProfit Times

NOVEMBER 16, 2017

The Senate Finance Committee’s version of the bill, released last week, features some stark contrasts, including no repeal of the Johnson Amendment and an expanded exemption within the estate tax, but no complete repeal. The Joint Committee on Taxation (JCT) estimated that after 2023, most taxpayers would see a tax increase.

Taxation 40

Taxation Healthcare Charitable Contribution Universities 40

The NonProfit Times

NOVEMBER 16, 2017

The Senate Finance Committee’s version of the bill, released last week, features some stark contrasts, including no repeal of the Johnson Amendment and an expanded exemption within the estate tax, but no complete repeal. The Joint Committee on Taxation (JCT) estimated that after 2023, most taxpayers would see a tax increase.

Taxation 40

Taxation Healthcare Charitable Contribution Universities 40

NonProfit Quarterly

NOVEMBER 29, 2022

Taxation is mildly deflationary, since, by definition, taxes reduce the money available for consumer purchases. Much of the work that has been lifted up at NPQ—whether community finance , the solidarity economy , or bargaining for the common good —is predicated on this point. percent increase from the $4.9

Public and Social Policy 119

Public and Social Policy Governance Poverty Healthcare 119

The NonProfit Times

NOVEMBER 6, 2024

The threat of increased taxation feels more real than in decades, given how the sector has been scrutinized by Congress lately. Tax code changes that squeeze nonprofits for revenue are on the table once again in 2025. Prominent Washington, D.C. think tanks have floated broadly targeting tax-exempts to raise federal funds.

Taxation 100

Taxation Charitable Contribution Law Universities 100