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The vocabulary of non-profit organizations may be difficult for non-profit managers to understand as so much of the activities of non-profits are defined by laws and regulations. Technical terms - such as UBIT (unrelated business income taxation), pooled income fund, and the Commerciality Doctrine - may mean something to lawyers and accountants practising in this area, but they may bewilder and intimidate the lay people running non-profit organizations This A-Z desktop reference defines basic legal and tax terms in plain English.