Organizational Reclassification

Organizational Reclassification is a formal administrative determination by a tax authority that reassigns a nonprofit organization’s exempt status category due to violations of public benefit requirements, particularly resulting from private inurement or excessive private benefit.

6

Publications

127

Citations

14

Authors

9

Institutions

Publications per year

2017–2026

2

Authors

14

  1. CL
    Christina Lewellen

    North Carolina State University, United States

    2 publications · 30 citations

    2

    h-index

  2. DM
    David M. P. Samuel

    Singapore Management University, Singapore

    2 publications · 30 citations

    2

    h-index

  3. HT
    Hiromi Takano‐Ohmuro

    Tokyo Metropolitan Institute of Medical Science, Japan

    1 publications · 28 citations

    1

    h-index

  4. HF
    Harris Freeman

    University of Massachusetts Amherst, United States

    1 publications · 26 citations

    1

    h-index

  5. KN
    Kaori Nomura

    Jikei University School of Medicine, Japan

    1 publications · 28 citations

    1

    h-index

1–5 of 14

Venues

  1. Social Work

    1 publications · 20 citations

    1

    h-index

  2. Journal of Offender Rehabilitation

    1 publications · 23 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 14 citations

    1

    h-index

  4. Journal of Accounting and Economics

    1 publications · 16 citations

    1

    h-index

  5. WorkingUSA

    1 publications · 26 citations

    1

    h-index

1–5