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Exempt Entities as Government Contractors: Regulation Through Cooperative Federalism

Hill, Frances R.

The role of exempt entities as government contractors highlights the complexity of exempt entities’ relationships with numerous government regulatory agencies administering diverse bodies of law at both the federal and state levels. Exempt entities’ roles as government contractors can be neither understood nor regulated solely, or even primarily, in terms of their tax status. Activities undertaken as government contractors and the way those activities are pursued may be consistent or inconsistent with federal and/or state requirements for exemption from taxation. But, compliance with tax law requirements does not establish compliance with other bodies of law or establish that the entity can provide the expertise required to implement government programs or that its actual operations are consistent with its contractual obligations. A regulatory framework for exempt entities that contract with federal and/or state governments must take account of both contract performance in substantive terms and continuing qualification for exemption from federal and state taxation.

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Another paper from the same panel is available in Academic Commons.
"Strange Silence: Attorneys General Reaction to The Internal Revenue Service’s Corporate Governance Initiative" by James J. Fishman - http://dx.doi.org/10.7916/D8K35RMD

Access all papers from the 2013 Charities Regulation and Oversight Project Policy Conference in Academic Commons
http://academiccommons.columbia.edu/catalog?f%5Bseries_facet%5D%5B%5D=2013+Charities+Regulation+and+Oversight+Project+Policy+Conference

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