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COMMENTHot Topic: Tax Issues 
Certain nonprofits, including charities, are granted tax concessions because they provide for the public good. These organizations are required by law to provide reports to donors and to the tax authority. This Hot Topic discusses tax reporting questions, including questions related to the annual nonprofit tax return, Unrelated Business Income Tax (UBIT), reporting to donors on deductibility of donations on their tax returns, and other tax-related matters.
Table of Contents:
* U.S. Tax Issues
* Canadian Tax Issues
* AFP and Other Resources on Tax Issues
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