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The Compliance Costs of Maintaining Tax Exempt Status

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  • Blumenthal, Marsha
  • Kalambokidis, Laura

Abstract

Under U.S. federal and state tax laws, qualifying non–profit organizations receive several kinds of tax benefits. However, the benefits come with compliance costs, as eligible organizations must first apply for them and then file the annual reports necessary to maintain them. We use a national survey to measure the latter, estimating them at $3.2 billion for 2000. Additional results are: (1) evidence of scale economies; (2) choosing to file the federal Form 990 (over the shorter Form 990–EZ) raises expenditures on professional advisors; and (3) using a consolidated reporting form or electronic filing reduces state costs.

Suggested Citation

  • Blumenthal, Marsha & Kalambokidis, Laura, 2006. "The Compliance Costs of Maintaining Tax Exempt Status," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(2), pages 235-252, June.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:2:p:235-52
    DOI: 10.17310/ntj.2006.2.03
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    File URL: https://doi.org/10.17310/ntj.2006.2.03
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    Cited by:

    1. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    2. Marx, Benjamin M., 2018. "The Cost of Requiring Charities to Report Financial Information," MPRA Paper 88660, University Library of Munich, Germany.
    3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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