Nonprofit Taxable Activities, Production Complementarities, and Joint Cost Allocations

National Tax Journal

Volumn , Issue 4, 2003, Pages 789-799

  Yetman, Robert J ^a  

^a UNIVERSITY OF CALIFORNIA AT DAVIS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1542394915     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2003.4.05     Document Type: Article

References (10)

1. Andreoni, James, Brian Erard, and Jonathan Feinstein. "Tax compliance." Journal of Economic Literature 36 No. 2 (June, 1998): 818-60.
2. Cordes, John, and Burton Weisbrod. "Differential Taxation of Nonprofits and the Commercialization of Nonprofit Revenues." Journal of Policy Analysis and Management 17 No. 2 (Spring, 1998): 195-214.
3. Hines, James, Jr. "Nonprofit Business Activity and the Unrelated Business Income Tax." Tax Policy and the Economy 13 (1998): 54-84.
4. Meckstroth, Arnold, and Paul Arnsberger. "A 20-Year Review of the Nonprofit Sector, 1975-1995." Internal Revenue Service, Statistics of Income Bulletin 18 (Fall, 1998): 149-69.
5. National Center for Charitable Statistics. Center on Nonprofits and Philanthropy. The Urban Institute. "Internal Revenue Service Statistics of Income Form 990 Sample Files," Washington, D.C., 1995.
6. Sansing, Richard. "The Unrelated Business Income Tax, Expense Allocation, and Productive Efficiency." National Tax Journal 51 No. 2 (June, 1998): 291-302.
7. Sinitsyn, Maxim, and Burton Weisbrod. "Nonprofit Organization Behavior in For-Profit Markets." Northwestern University. Mimeo, 2002.
8. U.S. Department of the Treasury. Internal Revenue Service. "Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years 1975-2000." SOI Bulletin, Washington, D.C., Summer, 2000.
9. Weisbrod, Burton. "The Nonprofit Mission and its Financing: Growing Links Between Nonprofits and the Rest of the Economy." In To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector, edited by Burton Weisbrod, 1-22. Cambridge: Cambridge University Press, 1998.
10. Yetman, Robert. "Tax-Motivated Expense Allocations by Nonprofit Organizations." The Accounting Review 76 No. 3 (July, 2001): 297-311.