The Department of Labor (DOL) has a process to grant administrative exemptions for individual retirement account (IRA) transactions that would otherwise be prohibited by law, such as an IRA buying investment property from the IRA owner. DOL evaluates applications using statutory criteria and...

Since the mid-1930s state and local governments have issued tax- exempt industrial revenue bonds (IRBs) to finance selected busi- ness enterprises. The original argument for the creation of IRB tax exemptions is the same as that for their present day continuation: Private capital markets...

This study explores the metamorphosis of three major voluntary health agencies — American Cancer Society, American Heart Association, and American Lung Association — from charities supported primary by donations into lobbying organizations seeking taxpayers’ funds and grants from...

Purpose – The purpose of this study is to expand on previous research conducted by Hornsby et al. that examined the corporate entrepreneurship internal factor of managerial attitude. Design/methodology/approach – This paper develops and tests a group level factor of knowledge, the...