Tag Archives: Exemption

Should Congress Reconsider the Tax Exemption of Pro Sports Organizations?

The Properly Reducing Overexemptions for Sports Act (S. 3086) (PRO Sports Act) is a bill to eliminate the nonprofit status for the league offices of professional sports organizations. Amending the tax code in this area would end a provision that … Continue reading

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Soucek on a Religious Exemption Challenge to the FDA Prohibition on Gay Men Donating Blood

Brian Soucek (University of California, Davis – School of Law) has posted The Case of the Religious Gay Blood Donor (William & Mary Law Review, Forthcoming) on SSRN.  Here is the abstract: The Food and Drug Administration prohibits sexually active gay men … Continue reading

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Medical board puts infamous doc on probation for toddler vaccine exemption

Enlarge / Dr. Robert Sears in his Capistrano Beach, CA office on Aug 8, 2014. Among his many books on pediatrics, Sears has written The Vaccine Book, in which he discusses possible side effects from vaccines. (credit: Getty | Don … Continue reading

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The Venture Capital Adviser Exemption Explained

Section 203(l) of the Investment Advisers Act of 1940 (the “Advisers Act”), also known as the venture capital adviser exemption, provides that an investment adviser that solely advises venture capital funds is exempt from registration with the SEC under the … Continue reading

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Johnson Advances Second Tax Shelf Proposal: Repeal the Tax Exemption for Municipal Bonds

Earlier this month, I blogged the launch (117 Tax Notes 1077 (12/10/07) of the ambitious new Shelf Project by Calvin H. Johnson (Texas) and Tax Analysts, along with the first proposal to Replace the Corporate Tax With a Market Capitalization… … Continue reading

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