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Peer reviewed Peer reviewed
ERIC Number: EJ265893
Record Type: Journal
Publication Date: 1982
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
Tax Exempt Organizations and Commercially Sponsored Scientific Research.
Kertz, Consuelo Lauda
Journal of College and University Law, v9 n1 p69-84 1982-83
Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income. (MSE)
Descriptors: Federal Legislation, Higher Education, Income, Legal Responsibility, Nonprofit Organizations, Private Financial Support, School Business Relationship, School Responsibility, Scientific Research, Taxes
Publication Type: Journal Articles; Opinion Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Internal Revenue Code
Grant or Contract Numbers: N/A