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Tag: tax law

Excess Benefit Transactions: Tax Court Clarifies Definition of “Disqualified Persons”

Excess benefit transactions, where economic benefits provided to so-called “disqualified persons” are greater than the value of what was received by the nonprofit organization, can lead to hefty excise taxes for those individuals, as well as reputational damage to organizations themselves. And the definition of “disqualified persons” may be much broader than you realize. In…

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