{"title":"美国国税局在豁免组织领域滥用稀缺合规资源","authors":"G. Yin","doi":"10.2139/SSRN.2534474","DOIUrl":null,"url":null,"abstract":"This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.","PeriodicalId":135383,"journal":{"name":"Nonprofit & Philanthropy Law eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2014-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area\",\"authors\":\"G. Yin\",\"doi\":\"10.2139/SSRN.2534474\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.\",\"PeriodicalId\":135383,\"journal\":{\"name\":\"Nonprofit & Philanthropy Law eJournal\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2014-12-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Nonprofit & Philanthropy Law eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2534474\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Nonprofit & Philanthropy Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2534474","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
This paper briefly explains why the IRS’s adoption of an abbreviated application form (Form 1023-EZ) for organizations seeking recognition of their tax exemption under section 501(c)(3) results in a misuse of scarce compliance resources in the exempt organization area.
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