The Commerciality Doctrine as Applied to the Charitable Tax Exemption for Homes for the Aged: State and Local Perspectives

Authors

David A. Brennen

Keywords

nonprofit, charities, tax exemption, elder care, continuing care retirement communities, commerciality doctrine

Recommended Citation

David A. Brennen, The Commerciality Doctrine as Applied to the Charitable Tax Exemption for Homes for the Aged: State and Local Perspectives, 76 Fordham L. Rev. 833 (2007).
Available at: https://ir.lawnet.fordham.edu/flr/vol76/iss2/11