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Building the Knowledge Base of Nonprofit Management:
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Reforming Property Tax Exemption Policy in the Nonprofit Sector: Commercialism, Collective Goods, and the Donative Theory.
Abstract
This article develops, critiques, and tests the donative
Theory, which bases the tax treatment of nonprofits on their
production of collective or public goods, through twelve variations
for determining property-tax-exempt organizations in five nonprofit
industry groups. Using a case study of Indianapolis nonprofits, the
results reveal that a significant number of organizations in the
nonprofit sector and most industry groups would experience the loss
of their property tax exemption. The author calls for nonprofit
managers and scholars to give greater future attention to property
tax exemption policy in the nonprofit sector. [ABSTRACT FROM AUTHOR]
Journal
(1999)
vol9
no3
pages241
Categories
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Public Policy, Law, and Ethics
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Law and Taxes
