Expand the Taxation of Educational and Other Charitable Endowments

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

11-8-2021

Journal

Tax Notes Federal

Abstract

In this article, Zelinsky argues that section 4968, which imposes an annual tax on the investment income of some college and university endowments, should remain in the tax code as a revenue measure and a harbinger of a world in which all charitable endowments pay annual tax on their investment incomes.

Volume

173

First Page

799

Publisher

Tax Analysts

Disciplines

Law | Tax Law

Recommended Citation

Edward A. Zelinsky, Expand the Taxation of Educational and Other Charitable Endowments, 173 Tax Notes Federal 799 (2021).
https://larc.cardozo.yu.edu/faculty-articles/635