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La Regulacion De Las Entidades Sin Fines Lucrativos En Estados Unidos. Especial Referencia A Su Tratamiento Fiscal

Author

Listed:
  • Marta Montero Simó

    (Universidad de Córdoba)

Abstract

Dentro del sector de las nonprofit organizations en EEUU, las charities ocupan un lugar protagonista por la importante función social que desarrollan. Esta función es reconocida mediante el estatus de entidades exentas del que disfrutan y que constituye un estímulo para su creación y funcionamiento. El presente artículo describe cuál es la regulación de esas entidades y cómo se integran en el conjunto de las entidades a las que se les prohíbe la distribución de beneficio, centrándose en los requisitos que deben cumplir para disfrutar del estatus de entidades exentas, situación que abarca básicamente al Impuesto sobre Sociedades federal y a los estatales.

Suggested Citation

  • Marta Montero Simó, 2010. "La Regulacion De Las Entidades Sin Fines Lucrativos En Estados Unidos. Especial Referencia A Su Tratamiento Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 135(2), pages 145-177, June.
    • Handle: RePEc:hpe:crotri:y:2010:v:135:i:2:p:145-177
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    File URL: https://www.ief.es/vdocs/publicaciones/1/135.pdf#page=145
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    More about this item

    Keywords

    Entidades sin fines lucrativos; charity organizations; estatus entidades exentas; Federal Income Tax.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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