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Income Tax Considerations In The Transition To A Professional Corporation, Harvey Dunn
Income Tax Considerations In The Transition To A Professional Corporation, Harvey Dunn
Akron Law Review
[T]he tax considerations in the formation and operation of a professional corporation are numerous and, unfortunately, there are many areas which lack definite guidelines so as to enable the practitioner to give as definite an answer as he would like to. However, as with any new area of tax law, it will take time, decisions and rulings to develop what one may term as reasonable guidelines for reaching a conclusion. In the meantime, there is little doubt that with careful planning in the formative stages and close observation of the operation of a professional corporation, the risk of problems with …
Trends In Nonprofit Corporation Law In 1976
Trends In Nonprofit Corporation Law In 1976
Akron Law Review
THE INTEREST OF most Americans in nonprofit, and especially in charitable, organization work has long been a notable feature of American society - having been remarked upon as early as the 1830's in Baron de Tocqueville's analysis of American democracy.' That tendency continues today, even in times of economic recession.2 The economic crunch of 1975-76 saw an increase, not a decrease, in American donations to charitable organizations:' specifically, a 6.5 percent increase in charitable donations ($26.88 billion in 1975, compared to $25.23 billion in 1974), though contributions by foundations and businesses declined by 4.7 and 4 percent respectively. Religious charities …
Trends In Nonprofit Corporation Law In 1976
Trends In Nonprofit Corporation Law In 1976
Akron Law Review
THE INTEREST OF most Americans in nonprofit, and especially in charitable, organization work has long been a notable feature of American society - having been remarked upon as early as the 1830's in Baron de Tocqueville's analysis of American democracy.' That tendency continues today, even in times of economic recession. The economic crunch of 1975-76 saw an increase, not a decrease, in American donations to charitable organizations:' specifically, a 6.5 percent increase in charitable donations ($26.88 billion in 1975, compared to $25.23 billion in 1974), though contributions by foundations and businesses declined by 4.7 and 4 percent respectively. Religious charities …
The Supreme Court's Impact On Litigation, Stephen L. Wasby
The Supreme Court's Impact On Litigation, Stephen L. Wasby
Akron Law Review
The focus of this article is on that segment of the litigation cycle in which lawyers' attention to the Court's rulings affects the cases they bring and how they bring them. To indicate the Court's importance for litigating organizations' existence and functioning, we first explore a set of cases involving the NAACP. These cases, involving the organization's survival, show how the need for organizational maintenance affects an organization's ability to litigate as it would like to do. Drawing on the law of procedure, we next examine cases affecting organizations' ability to bring cases. Then we turn to see how Supreme …