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Nonprofit taxable activities, production complementarities, and joint cost allocations.: An article from: National Tax Journal
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Binding: Digital
Brand: The Gale Group
Format: HTML
Label: National Tax Association
Manufacturer: National Tax Association
Publication Date: December 01, 2003
Publisher: National Tax Association
Release Date: July 31, 2005
Studio: National Tax Association
Editorial Review:
This digital document is an article from National Tax Journal, published by National Tax Association on December 1, 2003. The length of the article is 5966 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.From the author: Nonprofit organizations earn both tax-exempt and taxable revenues. Nonprofits may have a natural aversion to engaging in ancillary activities and, as a result, taxable ventures need to provide higher returns than alternative investments. A nonprofits' ability to exploit production complementarities may increase the return to taxable activities and explain the extent to which it engages in taxable ventures. This paper uses tax return data to test the theory that complementarities encourage taxable activities. Complementarities can lower production costs and make it easier for a nonprofit to allocate joint costs from tax-exempt to taxable activities. I find support for both hypotheses.Citation Details
Title: Nonprofit taxable activities, production complementarities, and joint cost allocations.
Author: Robert J. Yetman
Publication: National Tax Journal (Refereed)
Date: December 1, 2003
Publisher: National Tax Association
Volume: 56 Issue: 4 Page: 789(11)Distributed by Thomson Gale
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