The Charity CFO

SEPTEMBER 14, 2022

However, as detailed in Publication 598 of the Internal Revenue Service, income not directly related to their declared charitable purpose is subject to federal taxation. For example, the UBIT prevents an entity such as a church from using its exempt status to open a store purely for profit with no charitable purpose.

Non-Profits 98

Non-Profits Taxation Food Activism 98

NonProfit Quarterly

MAY 2, 2023

This article is, with publisher permission, adapted from a more extensive journal article, “ A Tax Credit Proposal for Profit Moderation and Social Mission Maximization in Long-Term Residential Care Businesses ” published last year by Nonprofit Policy Forum. These statistics hold true across time and national boundaries (Brennan et al.

Public and Social Policy 110

Public and Social Policy Non-Profits Finance Nonprofit governance and management 110

NonProfit Quarterly

SEPTEMBER 4, 2024

The self-directed and self-managed dimensions of these practices point to logics and methods that could upend the law of value: the ceaseless quest for profits and the accumulation of capital. See Amna Akbar, “Non-Reformist Reforms and Struggles over Life, Death, and Democracy,” Yale Law Journal 132, no. 8 (June 2023): 2497–577.

Public and Social Policy 136

Public and Social Policy Nonprofit Administration and Development Nonprofit governance and management Production 136

iMarketSmart

JANUARY 30, 2023

Is it difficult to get profits out due to tax concerns?” “Do Visual planned giving: An introduction to the law and taxation of charitable gift planning. Transfers to non-grantor charitable lead trusts can expand these benefits by allowing tax free transfers to heirs of any growth above the section 7520 interest rate. [9]

Public and Social Policy 52

Public and Social Policy Psychology Insurance Ethics 52

Nonprofit Marketing Insights by GlobalOwls

JANUARY 18, 2024

What are Pillar One and Pillar Two The team at the Organisation for Economic Co-operation and Development (OECD) is making exciting strides with their Inclusive Framework on Base Erosion Profit Shifting (BEPS). The idea is to prevent multinational corporations from shifting profits to low-tax jurisdictions to reduce their tax burden.

Taxation 52

Taxation Non-Profits Activism Marketing 52