An unnecessary (but hopefully interesting) introduction: Earlier this year, the great economist and mathematician, John Nash, passed away in a car accident outside his home in New Jersey. In 1994, John Nash won the Nobel Prize (formally referred to as the Sveriges Riksbank Prize in Economic Sciences in Memory of Alfred Nobel) for economics for … Continue Reading
Why is it that payments for naming rights for projects financed by tax-exempt bonds are treated as giving rise to private business use but those same payments made to a tax-exempt organization do not give rise to unrelated trade or business income?… Continue Reading