TITLE

RESTRICTING THE FLOW OF FUNDS FROM U.S. CHARITIES TO INTERNATIONAL TERRORIST ORGANIZATIONS--A PROPOSAL

AUTHOR(S)
Herzfeld, Mindy
PUB. DATE
June 2003
SOURCE
Tax Lawyer;Summer2003, Vol. 56 Issue 4, p875
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Argues that the U.S. Internal Revenue Service (IRS) should take a more active stance in denying tax exemption to organizations that finance terrorist activities abroad. Exploration of the well-established principle that charitable organizations granted U.S. tax exemption must act consistently with national public policy; Recommendation to the IRS to apply special guidelines to charitable organizations that channel contributions abroad; Information on the links between charitable organizations raising funds in the U.S. and individuals and organizations the U.S. government has classified as engaged in or supporting terrorism.
ACCESSION #
11504415

 

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