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Home / Opinion Digests / Taxation – BPOL Tax – Non-Profit Utilities Coop (access required)

Taxation – BPOL Tax – Non-Profit Utilities Coop (access required)

Although petitioner, which was formed by a group of non-profit rural utility cooperatives, alleges that it is a nonprofit corporation under the Internal Revenue Code that uses its tax-exempt status and financial stability to lend money to its members at below-market interest rates and that it should be exempt from the county's BPOL tax, ...