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Volumn 41, Issue 3, 2006, Pages 293-305

An introduction to the governance and taxation of not-for-profit organizations

Author keywords

Governance; Not for profit; Taxation

Indexed keywords


EID: 33746514523     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2006.06.001     Document Type: Article
Times cited : (16)

References (19)
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    • The rationale for exempting nonprofit organizations from corporate income taxation
    • Hansmann H.B. The rationale for exempting nonprofit organizations from corporate income taxation. Yale Law Journal (1981) 54-100
    • (1981) Yale Law Journal , pp. 54-100
    • Hansmann, H.B.1
  • 7
    • 0001044996 scopus 로고
    • Why do universities have endowments?
    • Hansmann H.B. Why do universities have endowments?. Journal of Legal Studies 19 (1990) 3-42
    • (1990) Journal of Legal Studies , vol.19 , pp. 3-42
    • Hansmann, H.B.1
  • 8
    • 33746539993 scopus 로고    scopus 로고
    • Hansmann, H.B., 2000. Comment on the Tax Subsidy to Nonprofit, Mutual, and Cooperative Corporations.
  • 9
    • 0000328264 scopus 로고
    • The market mechanism as an incentive scheme
    • Hart O. The market mechanism as an incentive scheme. Bell Journal of Economics 14 (1983) 366-382
    • (1983) Bell Journal of Economics , vol.14 , pp. 366-382
    • Hart, O.1
  • 10
    • 33746575097 scopus 로고    scopus 로고
    • Healy, B., 2004. Ex-officers ordered to pay $14M in Texas charity fraud. The Boston Globe, Section E, p. 3.
  • 11
    • 33746511520 scopus 로고    scopus 로고
    • High-Engagement Philanthropy: A Bridge to a More Effective Social Sector. Venture Philanthropy Partners and Community Wealth Ventures, 2004. Washington DC.
  • 12
    • 33746521792 scopus 로고    scopus 로고
    • Adelphi case: a lesson for trustees
    • O'Connor J. Adelphi case: a lesson for trustees. Newsday (1997)
    • (1997) Newsday
    • O'Connor, J.1
  • 15
    • 33746522982 scopus 로고    scopus 로고
    • Corporate-sponsoring foundations and earnings management
    • this volume
    • Petrovits C.M. Corporate-sponsoring foundations and earnings management. Journal of Accounting and Economics (2006) this volume
    • (2006) Journal of Accounting and Economics
    • Petrovits, C.M.1
  • 17
    • 33746499099 scopus 로고    scopus 로고
    • The Chicago Tribune, 1992. At the United Way, a victim of hubris.
  • 19
    • 33746513895 scopus 로고    scopus 로고
    • White, L.J., 2001. Nonprofit organizations in the US economy: the tensions of competition, Working paper. New York University.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.