Child Categories
Nonprofit Organizations
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Robert C. Clark, Moral Systems in the Regulation of Nonprofits: How Value Commitments Matter (Hauser Ctr. for Nonprofit Orgs. Working Paper Series, Paper No. 33.6,…
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Mihir A. Desai & Robert J. Yetman, Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise, 4 J. Governmental & Nonprofit Acct. 53 (2015).
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The Tax Exemption Under I.R.C. § 501(C)(4)
January 25, 2024
Daniel Halperin, The Tax Exemption Under I.R.C. § 501(C)(4), 21 N.Y.U. J. Legis. & Pub. Pol’y 519 (2018).
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Daniel I. Halperin, Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation? (June 10, 2008).
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Income Taxation of Mutual Nonprofits
January 25, 2024
Daniel Halperin, Income Taxation of Mutual Nonprofits, 59 Tax L. Rev. 133 (2006).
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Challenges & Opportunities Concerning Corporate Formation, Nonprofit Status, & Governance for Open Source Projects
January 25, 2024
Dalia Topelson Ritvo, Kira Hessekiel & Christopher Bavitz, Challenges & Opportunities Concerning Corporate Formation, Nonprofit Status, & Governance for Open Source Projects (Berkman Klein Ctr.