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Presented to you by ...: corporate sponsorship and the unrelated business income tax

Article Abstract:

The law of unrelated business income tax unjustifiably favors colleges and universities engaged in athletic activities. The tax applies when charities engage in taxable business activities. Such activities in the area of college athletics have increased with corporate sponsors favoring the arena for indirect, yet effective, advertising. Congress, the IRS, and the Tax Court have disagreed through the years and have remained ineffective in addressing the unequal treatment of charities and businesses engaging in activities with them.

Author: Roberts, Elizabeth M.
Publisher: Virginia Tax Review
Publication Name: Virginia Tax Review
Subject: Law
ISSN: 0735-9004
Year: 1997
United States, Economic aspects, Laws, regulations and rules, College sports, Unrelated business income tax, Corporate sponsorship

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The disciples of discipline

Article Abstract:

Author John Rosemond writes about child rearing. His idea is that child rearing in the 1990s is too focused on the child and too focused on self esteem. The marriage should be the center of the family, and the children should be punished for any wrong-doing.

Author: Bolotin, Susan
Publisher: The New York Times Company
Publication Name: The New York Times Magazine
Subject:
ISSN: 0028-7822
Year: 1999
Methods, Abstract, Beliefs, opinions and attitudes, Child rearing, Rosemond, John

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Don't block the blessings

Article Abstract:

Patti LaBelle was able to overcome her shyness by letting music infuse her spirit. She has effectively overcome her shyness to become one of the most respected female singers due to her ability to take risks to get to her dreams.

Author: LaBelle, Patti
Publisher: Reader's Digest Association, Inc.
Publication Name: Reader's Digest
Subject: General interest
ISSN: 0034-0375
Year: 1997
Behavior, Jazz singers, LaBelle, Patti

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