{"title":"再次强调:个人不能起诉撤销免税","authors":"","doi":"10.1002/npc.30903","DOIUrl":null,"url":null,"abstract":"<p>The US Court of Appeals for the Fourth Circuit, by decision dated July 12, held, among other outcomes, that an individual does not have standing to challenge an organization's tax-exempt status as a charitable entity (<i>Allen</i> v. <i>Beirich et al</i>.).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 9","pages":"7-8"},"PeriodicalIF":0.0000,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Once Again: Individuals Cannot Sue to Revoke Tax Exemption\",\"authors\":\"\",\"doi\":\"10.1002/npc.30903\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The US Court of Appeals for the Fourth Circuit, by decision dated July 12, held, among other outcomes, that an individual does not have standing to challenge an organization's tax-exempt status as a charitable entity (<i>Allen</i> v. <i>Beirich et al</i>.).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":\"38 9\",\"pages\":\"7-8\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-08-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"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.30903\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30903","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
美国第四巡回上诉法院在7月12日的一项裁决中,裁定个人无权挑战一个组织作为慈善实体的免税地位(Allen v. Beirich et al.)。
Once Again: Individuals Cannot Sue to Revoke Tax Exemption
The US Court of Appeals for the Fourth Circuit, by decision dated July 12, held, among other outcomes, that an individual does not have standing to challenge an organization's tax-exempt status as a charitable entity (Allen v. Beirich et al.).