| Title: |
WHEN NONPROFIT ORGANIZATIONS DETRACT VALUE FROM SOCIETY: A REJOINDER. |
| Authors: |
HAWK, THOMAS F. (AUTHOR) thawk@frostburg.edu; SLATTEN, LISE ANNE D. (AUTHOR) laslatten@louisiana.edu |
| Source: |
Academy of Management Perspectives. Aug2024, Vol. 38 Issue 3, p437-447. 11p. 4 Charts. |
| Subject Terms: |
*INCOME tax; *TAX exemption; *INTERNATIONAL competition; *GOVERNMENT policy; *COOPERATIVE agriculture; *CLASS actions; INCOME tax deductions for charitable contributions; FOR-profit universities & colleges |
| Abstract: |
The article titled "WHEN NONPROFIT ORGANIZATIONS DETRACT VALUE FROM SOCIETY: A REJOINDER" by Gamble and Munoz examines the potential negative impact of some tax-exempt nonprofit organizations (TENPOs) on society. The authors identify 12 factors that contribute to this value detraction, including government policies and choices made by TENPO managers. They argue that the benefits of tax-exempt status and tax-deductible donations do not outweigh the lost tax revenues. However, the analysis has some limitations, such as a lack of clarity in defining TENPOs and a failure to estimate the value provided by TENPOs compared to lost tax revenues. The text also critiques the article for not considering the value provided by TENPOs and the impact of corporate tax avoidance and evasion. It emphasizes the importance of diverse approaches to organizing and governing, and acknowledges the valuable work of TENPOs in areas like education, diversity, healthcare, and poverty alleviation. The article concludes by calling for further research and policy changes related to TENPOs and tax exemption. [Extracted from the article] |
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| Database: |
Business Source Premier |