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Full-Text Articles in Law
Health Care Reform Supplements Community Benefit Standard For Tax-Exempt Hospitals, Cassady Brewer, Amita Sanghvi
Health Care Reform Supplements Community Benefit Standard For Tax-Exempt Hospitals, Cassady Brewer, Amita Sanghvi
Cassady V. Brewer
No abstract provided.
Contributor, Cassady V. Brewer
Seven Ways To Strengthen And Improve The L3c, Cassady Brewer
Seven Ways To Strengthen And Improve The L3c, Cassady Brewer
Cassady V. Brewer
The raison d’être for the low-profit limited liability company (“L3C”) is to encourage program-related investments (“PRIs”) by private foundations. PRIs are special types of investments that can be both charitable and profitable. PRIs have been embraced by knowledgeable scholars, practitioners, foundation managers, and even the U.S. Treasury Department. Further, the L3C and PRIs are associated with the growing “social enterprise” movement. The L3C thus would seem to be in the right place at the right time and should have the full support of the charitable sector, practitioners, and lawmakers.
Yet, after a fast start, adoption of L3C legislation across the …
Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison
Venn Diagrams: Meet Me At The Intersection Of Estate And Income Tax, Paul Lee, Cassady Brewer, Ellen Harrison
Cassady V. Brewer
No abstract provided.
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris
Cassady V. Brewer
No abstract provided.
The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs
The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs
Cassady V. Brewer
No abstract provided.
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris
Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris
Cassady V. Brewer
No abstract provided.
Social Enterprise By Non-Profits And Hybrid Organizations, Cassady Brewer, Elizabeth Minnigh, Robert Wexler
Social Enterprise By Non-Profits And Hybrid Organizations, Cassady Brewer, Elizabeth Minnigh, Robert Wexler
Cassady V. Brewer
The authors begin their analysis with a look at traditional social entrepreneurship by tax-exempt organizations. The discussion considers the overall tests for tax-exemption and then focuses on specific operational activities, including job training, microfinance, low-income housing, technical assistance, the sale of products to the poor, and publishing, to evaluate when those activities can be conducted within a tax-exempt organization. The Portfolio reviews other key issues that affect tax-exempt social enterprises, including the unrelated business income tax rules, the joint venture rules, and the use of for-profit subsidiaries of exempt organizations. Next, the authors examine the federal income tax and state …
The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs
The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs
Cassady V. Brewer
No abstract provided.
New Markets Tax Credits Stimulate Community Development, Michael Lehmann, Cassady Brewer
New Markets Tax Credits Stimulate Community Development, Michael Lehmann, Cassady Brewer
Cassady V. Brewer
No abstract provided.
Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds
Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds
Cassady V. Brewer
No abstract provided.