UC Law SF Communications and Entertainment Journal
Abstract
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.
Recommended Citation
Hans Famularo,
Cyberspace Charities: Fundraising Tax Issues for Nonprofit Organizations in an Internet World,
22 UC Law SF Comm. & Ent. L.J. 301
(1998).
Available at: https://repository.uclawsf.edu/hastings_comm_ent_law_journal/vol22/iss2/8
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Communications Law Commons, Entertainment, Arts, and Sports Law Commons, Intellectual Property Law Commons