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Current Issue
Jan. 2013, Vol. 65, No. 1
Articles
David Haddock, Tonja Jacobi, & Matthew Sag, League Structure &Stadium Rent Seeking— the Role of Antitrust Revisited
Steven J. Cleveland, Resurrecting Deference to the Securities and Exchange Commission: Mark Cuban Trading on Inside information
Janai S. Nelson, The First Amendment, Equal Protection and Felon Disenfranchisement: A New Viewpoint
Sergio J. Campos, Erie as a Choice of Enforcement Defaults
Hanah Metchis Volokh, Constitutional Authority Statements in Congress
Sapna Kumar, The Accidental Agency?
Christian Turner, State Action Problems
Tag Archives: ancillary joint ventures
John D. Colombo, In Search of Private Benefit
58 Fla. L. Rev. 1063 (2006) | | | | INTRODUCTION :: For at least the past two decades, the Internal Revenue Service (IRS) has relied heavily on the private benefit doctrine to police economic transactions between tax- exempt charities … Continue reading
Posted in Business & Corporate Law, Tax Law, Uncategorized
Tagged 501(c)(3), ancillary joint ventures, balancing test, charities, Colombo, exempt charity, exempt educational organization, exempt entities, internal revenue service, IRS General Counsel Memorandum, joint ventures, major political party, Policing tool, Private Benefit, private benefit doctrine, Revenue Ruling 2004-51, secondary private benefit, tax-exempt, Treasury Regulation § 1.501(c)(3)-1(d)(1)(ii)
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