Articles Tagged Revenue Ruling 2004-51

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 and for-profit entities. The doctrine has been used to regulate the size of the charitable […]