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Governing private foundations using the tax law

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  • Sansing, Richard
  • Yetman, Robert

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  • Sansing, Richard & Yetman, Robert, 2006. "Governing private foundations using the tax law," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 363-384, September.
    • Handle: RePEc:eee:jaecon:v:41:y:2006:i:3:p:363-384
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    References listed on IDEAS

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    1. Hansmann, Henry, 1990. "Why Do Universities Have Endowments?," The Journal of Legal Studies, University of Chicago Press, vol. 19(1), pages 3-42, January.
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    Cited by:

    1. Bolton, Patrick & Mehran, Hamid, 2006. "An introduction to the governance and taxation of not-for-profit organizations," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 293-305, September.
    2. Barbetta, Gian Paolo & Colombo, Luca & Turati, Gilberto, 2015. "Regulating European grant-making foundations. Lessons from the USA experience?," Journal of Policy Modeling, Elsevier, vol. 37(5), pages 763-781.
    3. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    4. Afik, Zvika & Katz, Hagai, 2019. "Reconsidering the philanthropic foundation minimum payout policy under a “new normal”," Journal of Policy Modeling, Elsevier, vol. 41(2), pages 219-233.
    5. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
    6. von Schnurbein, Georg & Fritz, Tizian, 2012. "Foundation Governance im Kontext von Reputation und Legitimation," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 35(1), pages 61-75.

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