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Taxable Income Management by Nonprofit Organizations

Robert J. YetmanThomas C. Omer

出版	SSRN, 2008
URL	http://books.google.com.hk/books?id=Mu3gzwEACAAJ&hl=&source=gbs_api

註釋

We develop an analytical model of nonprofit tax reporting behavior and then examine the organization-specific characteristics that are associated with two measures of aggressive tax reporting. Our first measure is based on a distributional analysis which finds that an abnormally large number of nonprofit organizations manage their taxable income to near zero. Our second measure uses expense allocations from prior research. We find that aggressive tax reporting behavior is increasing in CPA prepared tax returns and tax rates and deceasing in IRS audit risk and accumulated net operating losses. The study represents the first analysis of the characteristics associated with taxable income management in the nonprofit setting.