{"title":"海岛州免税在商业条款挑战中被判有效","authors":"","doi":"10.1002/npc.30845","DOIUrl":null,"url":null,"abstract":"<p>The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (<i>Trenton Business Assistance Corp. v. O'Connell et al</i>.).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30845","citationCount":"0","resultStr":"{\"title\":\"Insular State Tax Exemption Held Valid in Commerce Clause Challenge\",\"authors\":\"\",\"doi\":\"10.1002/npc.30845\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (<i>Trenton Business Assistance Corp. v. O'Connell et al</i>.).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-03-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30845\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30845\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30845","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
纽约州最高法院上诉部在2月10日的意见中认为，纽约州的免税规定仅适用于在该州注册成立的非营利组织，并不构成违反休眠的商业条款宪法法律原则(Trenton Business Assistance Corp. v. O'Connell et al.)。
Insular State Tax Exemption Held Valid in Commerce Clause Challenge
The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (Trenton Business Assistance Corp. v. O'Connell et al.).
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