TITLE

Implications of the Fragmentation Rule

AUTHOR(S)
Hopkins, Bruce R.
PUB. DATE
September 1986
SOURCE
Nonprofit World;Sep/Oct86, Vol. 4 Issue 5, p32
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Focuses on the implications of the fragmentation rule to nonprofit organizations. Impact of the rule on the manner in which the Internal Revenue Service audits tax-exempt organizations for unrelated business activity; Examination of each activity in isolation; Characterization of a sales activity as unrelated trade or business.
ACCESSION #
13218133

 

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