Hastings Communications and Entertainment Law Journal
Cyberspace Charities: Fundraising Tax Issues for Nonprofit Organizations in an Internet World
Nonprofit organizations are increasingly relying on the internet as a fundraising tool. This note provides an overview of tax issues affecting online fundraising and suggests certain tax planning strategies to avoid the Unrelated Business Income Tax (UBIT) rules in anticipation of the possible position that the U.S. Treasury and the Internal Revenue Service may take in the future regarding online fundraising.
Cyberspace Charities: Fundraising Tax Issues for Nonprofit Organizations in an Internet World,
22 Hastings Comm. & Ent. L.J. 301
Available at: https://repository.uclawsf.edu/hastings_comm_ent_law_journal/vol22/iss2/8
Communications Law Commons, Entertainment, Arts, and Sports Law Commons, Intellectual Property Law Commons