Open Access. Powered by Scholars. Published by Universities.®
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Law
Amicus Curiae Brief In Support Of Petitioner, Service Vision Plan Inc. V. United States Case No. 08-164, Darryll K. Jones
Amicus Curiae Brief In Support Of Petitioner, Service Vision Plan Inc. V. United States Case No. 08-164, Darryll K. Jones
Amicus Briefs
No abstract provided.
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
Journal Publications
Nothing is free, not even charity. In almost every case, a tax-exempt nonprofit organization must transact with profit-seekers to achieve the charitable goal for which the organization has been granted tax exemption. The organization will have to fund somebody's accession to wealth. It may be, for example, that a particular nonprofit organization need only hire one or two employees to deliver meals to elderly beneficiaries. Even in that circumstance, an organization must normally pay market rates for the labor necessary to achieve its charitable goal. Employees will profit; the law presumes as much, and we would be hard pressed to …