译文（字数 3287）

不正当竞争和企业所得税

苏珊

文章于2013年在《斯坦福大学法律评论》上发表，位于第29页到52页。

当一群富有的毕业生在1948年向纽约大学（现在的缪勒通心粉公司）捐款时，大学说服法院给缪勒提供利润免税的地位，因为纽约是一个非盈利的实体。经过两年后，国会修正了国内税收法，以此来缩小这种豁免：从今以后，只有“相关”的非营利组织的企业会免税。一小部分钱已按此规定收取，但是，它将“积极”投资到非营利组织的“相关”领域。举例来说，大学不仅可以提供面食，同时也可以出售住房及用餐，履行合同的研究和测试，和经营出版社一起合作。当然，“相关”的含义并不明显，所以内部收入服务（美国国税局）和法院在下定义方面都经历了可预见的困难，法律覆盖的悬而未决的问题将日益关注非营利组织，由于目前边际税率的削减和政府的补贴，这些无疑会引起许多非营利配合公司考虑营利活动筹集资金的方式等问题。非营利组织尝试进入新的领域，如基因工程与私人企业合作研究关系， 国会和国税局将决定是否促进或阻碍这些活动。

外文原文（字符数 10111）

Unfair Competition and Corporate Income Taxation*

Author Susan

 Publication source 《Stanford Law Review》,2013,32(2):29-52

  When a group of wealthy graduates donated the Mueller Macaroni Company to the New York University (N.Y.U.) Law School in 1948, the university persuaded a court to give Mueller's profits tax exempt status because N.Y.U. was a nonprofit entity.Two years later, Congress amended the Internal Revenue Code to narrow this exemption: Henceforth, only the "related" business ventures of nonprofits would be tax exempt. Very little money has been collected under this provision.Instead, it has channeled the "active" investments of nonprofits into"related" areas. Universities, for example, are no longer in the pasta business, but they continue to sell housing and meals, perform contract research and testing, and operate publishing houses. Of course, the meaning of "related" is not obvious and the Internal Revenue Service (IRS) and the courts have experienced predictable difficulties settling on a definition. The unresolved issue of the law's coverage will be of growing concern to nonprofits since current cuts in marginal tax rates and in government subsidies will undoubtedly induce many nonprofit firms to consider profit making activities as a way to raise funds. As nonprofits try to enter new fields, such as genetic engineering and cooperative research relationships with private firms, Congress and the IRS will have to decide whether to facilitate or impede these activities, placing new strains on a generation-old policy.