{"title":"Insular State Tax Exemption Held Valid in Commerce Clause Challenge","authors":"","doi":"10.1002/npc.30845","DOIUrl":null,"url":null,"abstract":"<p>The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (<i>Trenton Business Assistance Corp. v. O'Connell et al</i>.).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 4","pages":"5-6"},"PeriodicalIF":0.0000,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30845","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30845","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (Trenton Business Assistance Corp. v. O'Connell et al.).
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