Literaturnachweis - Detailanzeige
Autor/in | Kertz, Consuelo Lauda |
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Titel | Tax Exempt Organizations and Commercially Sponsored Scientific Research. |
Quelle | In: Journal of College and University Law, 9 (1982) 1, S.69-84 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Stellungnahme; Federal Legislation; Higher Education; Income; Legal Responsibility; Nonprofit Organizations; Private Financial Support; School Business Relationship; School Responsibility; Scientific Research; Taxes |
Abstract | Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income. (MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |