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dc.contributor.authorOutenreath, Alyson
dc.date.accessioned2016-03-02T17:29:48Z
dc.date.available2016-03-02T17:29:48Z
dc.date.issued2013
dc.identifier.citationAlyson Outenreath, “Uncharitable” Policy for Charities: Use of Disregarded LLCs by I.R.C. § 501(c)(3) Organizations is a Trap for the Unwary in Certain States, 54 S. Tex. L. Rev. 685 (2012-2013).en_US
dc.identifier.urihttp://hdl.handle.net/10601/2108
dc.description.abstractThis article explains how the imposition of the Texas Franchise Tax on Section 501(c)(3) Charities with subsidiary LLC structures in place arises. The article also discusses why there is no compelling reason for the Comptroller to continue with its policy of taxing Section 501(c)(3) Charities that choose to operate in structures using wholly owned LLCs, discusses the ramifications of the Comptroller’s policy, and sets forth proposed solutions to remedy this potentially costly problem for Texas charities.en_US
dc.language.isoen_USen_US
dc.relation.urihttps://a.next.westlaw.com/Document/I8288751578ed11e38578f7ccc38dcbee/View/FullText.htmlen_US
dc.relation.urihttps://advance.lexis.com/document/?pdmfid=1000516&crid=8a52fee8-da58-4fc0-a7d1-856a4592b37e&pddocfullpath=%2Fshared%2Fdocument%2Fanalytical-materials%2Furn%3AcontentItem%3A5B7M-MJG0-00CV-W0MJ-00000-00&pddocid=urn%3AcontentItem%3A5B7M-MJG0-00CV-W0MJ-00000-00&pdcontentcomponentid=144698&pdtypeofsearch=tablecase&pdteaserkey=sr0&ecomp=f8vhk&earg=sr0&prid=419896ea-6d82-4e5f-bd28-0eb2682d23c3en_US
dc.relation.urihttp://heinonline.org/HOL/Page?handle=hein.journals/stexlr54&id=741en_US
dc.relation.urihttp://eds.a.ebscohost.com/ehost/detail/detail?sid=1fde5451-7667-4024-a8e3-103db8b807f4%40sessionmgr4003&vid=0&hid=4110&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=lpb&AN=93466373en_US
dc.subjectDisregarded LLCen_US
dc.subjectI.R.C. 501(c)(3)en_US
dc.subjectTexas Franchise Taxen_US
dc.subjectTexas Business Organizations Codeen_US
dc.subjecttax lawen_US
dc.subjectbusiness entitiesen_US
dc.subjectSection 501(c)(3)en_US
dc.subjectLLCen_US
dc.subjectSection 501(c)(3) Charityen_US
dc.title"Uncharitable” Policy for Charities: Use of Disregarded LLCs by I.R.C. § 501(c)(3) Organizations is a Trap for the Unwary in Certain Statesen_US
dc.typeArticleen_US


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