Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations
Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existe...
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Format: | Others |
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PDXScholar
1996
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Online Access: | https://pdxscholar.library.pdx.edu/open_access_etds/1361 https://pdxscholar.library.pdx.edu/cgi/viewcontent.cgi?article=2360&context=open_access_etds |