In this report, Aprill and Mayer argue that there is no uniform answer to the question whether a tax exemption is a subsidy, and they urge policymakers and exempt organizations to note the distinctions when changes to laws or other guidance regarding exemption are under consideration.
| # | Наименование новости | Тональность | Информативность | Дата публикации |
|---|---|---|---|---|
| 1 | Reforming the Charitable Contribution Substantiation Rules | 0 | 5.3 | 07-10-2026 |
| 2 | The University, Ideology, and Tax Exemption | 0 | 9.39 | 07-10-2026 |
| 3 | Testimony of Ellen Aprill on Tax Strategy Patents Before the Subcommittee on Select Revenue Measures of the Committee on Ways & Means | 0 | 4.36 | 08-10-2026 |
| 4 | Section 4960’s Failure to Tax Governmental Entities | 0 | 9.58 | 08-10-2026 |
| 5 | Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations | 0 | 4.1 | 07-10-2026 |
| 6 | Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines | 0 | 5.33 | 07-10-2026 |
| 7 | Report of the Task Force on Judicial Deference, Aba Section of Taxation | 0 | 10.44 | 08-10-2026 |
| 8 | UBIT to the Defense! ESOPs and Government Entities | 0 | 6.05 | 08-10-2026 |
| 9 | Организация не вправе применить инвествычет, если имущество она приобрела за счет субсидии: вердикт Минфина | 0 | 8.44 | 30-09-2026 |