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Ubit Me!, Thomas E. Simmons

Thomas E. Simmons

No abstract provided.

Algunas Reflexiones Sobre El Régimen De Prevención Del Lavado De Activos Para Las Personas Jurídicas Que Reciben Donaciones O Aportes De Terceros, Tadeo Leandro Fernandez

Tadeo Leandro Fernandez

The 21st Century Fight Over Who Sets The Terms Of The Charity Property Tax Exemption, Evelyn Brody

Evelyn Brody

Commercializing And Protecting Intellectual Property In An Increasingly Open And Fluid World, Terri Lynn Helge, Deborah L. Lively

Terri L. Helge

For all non-profit organizations, intellectual property is important whether it is intellectual property created by the organization or instead is intellectual property used by the organization in the operation of its business.

Joint Ventures Of Nonprofits And For-Profits, Terri Lynn Helge

Terri L. Helge

This article summarizes special tax considerations that should be taken into account when for-profit parties seek to engage in joint ventures with charitable organizations. In particular, there are two areas of concern unique to charitable organizations with respect to joint ventures with for-profit parties. First, certain rules restrict or prohibit a charitable organization's ability to enter into transactions with insiders. Second, a charitable organizations' participation in a joint venture with a taxable party may cause the charitable organization to incur unrelated business taxable income or lose its tax-exempt status. Underlying both of these areas of concern is the overriding concern …

Nuts And Bolts Of Unrelated Business Income Tax, Terri Lynn Helge

Terri L. Helge

This paper summarizes the unrelated business income tax rules as they apply to tax-exempt charitable organizations described in Section 501(c)(3) of the Code. Since the 1950s, the unrelated business income tax has been imposed on a charity’s net income from a regularly carried on trade or business that is unrelated to the charity’s tax-exempt purposes. Often times, the justification for imposing this tax on a charity’s net income from unrelated business activities is that such activities involve unfair competition with the charity’s for-profit counterparts.

Legal Aspects Of Special Events, Terri Helge

Terri L. Helge

Then You Need To Keep It: Complex Ubit Issues And Strategies For Coping, Terri Helge

Terri L. Helge

Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer