Excellence, Autonomy, and Diversity: The Case for Tax-Exempt Cultural Organizations
Author(s)
Weil, Stephen E.
Abstract
What makes an organization eligible to be a tax-exempt institution? In this article, the author examines the main arguments of this debate, focusing on why tax exemptions are important. The author also explains the role of the arts in non-for-profit sectors, the importance of autonomy from governmental restraint, and the need for diversity within the arts.