Title
Microsoft Word - Buckles Final.doc
By
alyneh
Description
FIDUCIARY ASSUMPTIONS UNDERLYING THE FEDERAL EXCISE TAXATION OF COMPENSATION PAID BY CHARITIES Johnny Rex Buckles* Editors’ Synopsis: This Article provides an overview and criticism of the increased regulation of nonprofit fiduciaries through a federal excise tax regime. By inspecting the assumptions underlying this scheme, the Author presents the inconsistencies at the current system’s heart and presents a more congruous alternative approach. I. INTRODUCTION...

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