Nonprofit Business Activity and the Unrelated Business Income Tax
收藏NBER2000-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6820
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资源简介：
American nonprofit organizations are generally exempt from federal income tax, with the exception that profits earned from activities that are subject to the Unrelated Business Income Tax (UBIT). The UBIT is intended to prevent nonprofits and taxable for-profit firms, and also to prevent erosion of
提供机构：
美国国家经济研究局
创建时间：
2000-11-01
