Paul L. Caron

Thursday, July 23, 2020

McMillan: Noncharitable Nonprofit Organizations And Tax Policy — Working Toward A Public Benefit Theory

Lori A. McMillan (Washburn), Noncharitable Nonprofit Organizations and Tax Policy: Working Toward a Public Benefit Theory, 59 Washburn L.J. 301 (2020):

Noncharitable Nonprofits in Canada are exempt from federal income tax, but are subjected to little scrutiny to qualify for this exemption. The tax policy behind this exemption is explored in this paper, trying to determine what should underpin the exemption for these types of organization.

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