Unrelated business income and the charitable organization

Article Abstract:

The authors discuss the law and planning issues concerning the unrelated business income tax for nonprofit tax-exempt organizations.

author: Schlesinger, Sanford J., Mark, Dana L.
Tax Law, Public Finance Activities, Religious, Grantmaking, Civic, Professional, and Similar Organizations, Nonprofit Institutions, Nonprofit organizations, Tax exemption, Tax exemptions, Unrelated business income tax

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Valuation issues and the charitable deduction

Article Abstract:

The authors discuss the income tax charitable contribution deduction and issues regarding the valuation of contributions.

author: Schlesinger, Sanford J., Mark, Dana L.
Tax deductions, Valuation, Charitable contributions, Charitable donations

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Diversification and other investment issues of charitable and other trusts

Article Abstract:

The authors discuss investment management options for charitable and other trusts in light of the Uniform Prudent Investor Act.

author: Schlesinger, Sanford J., Mark, Dana L.
Investments, Portfolio management, Charitable trusts

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subjects list: United States, Taxation, Laws, regulations and rules
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