This was a revolutionary step: studium generale ( university ) and universitas ( corporation of students or teachers ) existed even before, but after the issuing of the bull, they attained autonomy.

If an estate was owned by a religious corporation that never died, attained majority, or became attainted for treason, these taxes were never paid.

For example, the federal government funds Canada Day events at the Old Port of Montreal — an area run by a federal Crown corporation — while the National Holiday parade is a grassroots effort that has been met with pressure to cease, even from federal officials.

By far the most frequent cases involve situations in which a defendant — usually a corporation but on occasion an individual — overcharges the federal government for goods or services.

For example, in Canada and India the fiscal year runs from April 1 ; in the United Kingdom it runs from April 1 for purposes of corporation tax and government financial statements, but from April 6 for purposes of personal taxation and payment of state benefits ; in Australia it runs from July 1 ; while in the United States the fiscal year of the federal government runs from October 1.

The Corporation for Public Broadcasting ( CPB ) is a non-profit corporation created by an act of the United States Congress and funded by the United States federal government to promote public broadcasting.

The CRBC took over a network of radio stations formerly set up by a federal Crown corporation, the Canadian National Railway.

Civil servants in Brazil, Servidores públicos in Portuguese, are those working in the executive, legislative and judicial branches of the federal government, state government, municipal government and the Government of Brasilia, including congressmen, senators, mayors, ministers, the president of the republic, and workers in Government-owned corporation.

* Corporations and unions may not contribute directly to federal PACs, but can pay for the administrative costs of a PAC affiliated with the specific corporation or union ;

By January 2010, at least 38 states and the federal government required disclosure for all or some independent expenditures or electioneering communications, regardless of whether the speaker is a corporation.

Any other federal government departments, organs of state power of subjects of the Russian Federation, the local governments have no right to interfere in the activities of the State corporation.

Accounts at all U. S. banks are insured by the Federal Deposit Insurance Corporation, a corporation of the federal government, bringing bank robbery under federal jurisdiction and involving the FBI.

In 1996, a corporation called AGES Group filed a lawsuit against Raytheon in a federal court in Alabama over a $ 450 million contract to service C-12 Huron and U-21 military aircraft.

Because Australia and Canada have federal systems of government, Elizabeth also has a distinct corporation sole for each of the Australian states and Canadian provinces – for example, Her Majesty the Queen in Right of Queensland and Her Majesty the Queen in Right of Alberta.

Now operating as a for-profit Crown corporation, CN reported a profit in 11 of the 15 years from 1978 to 1992, paying $ 371 million in cash dividends ( profit ) to the federal government during this time.

CN's rise to profitability was assisted when the company started to remove itself from non-core freight rail transportation starting in 1977 when subsidiary Air Canada ( created in 1937 as Trans-Canada Air Lines ) became a separate federal Crown corporation.

The following year ( 1978 ), the federal government decided to create Via Rail as a separate Crown corporation to take over passenger services previously offered by both CN and CPR, including CN's flagship transcontinental train the Super Continental and its eastern counterpart the Ocean.

In 1911, Standard Oil Co. ( California ) was severed from its parent corporation, Standard Oil, as a result of the federal government's successful lawsuit against Standard Oil under the Sherman Antitrust Act.

As the 27th Secretary of the U. S. Department of Agriculture ( USDA ), Veneman managed a department of 111, 000 employees, the sixth-largest employer in the federal government, with personnel in more than 25, 000 buildings around the world ; a program level of $ 113 billion that would rank USDA sixth if it were a U. S. corporation ; a spending level that ranks fifth in the federal government ; a loan portfolio that would rank USDA seventh if it were a U. S. bank ; and one of the most diverse and challenging missions across all of government.

In 1954, an amendment known as the Federal National Mortgage Association Charter Act made Fannie Mae into " mixed-ownership corporation " meaning that federal government held the preferred stock while private investors held the common stock ; in 1968 it converted to a privately held corporation, to remove its activity and debt from the federal budget.

The corporation voted on September 27, 1598, that Quiney should ride to London about the suit to Sir John Fortescue, chancellor of the Exchequer, for discharging of the tax and subsidy.

Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

In virtually every case the transferor corporation is liquidated, and its former stockholders either own outright, or have a continuing stock interest in, the assets which gave rise to the tax.

Furthermore, in a C reorganization the continuing interest of stockholders of the corporation which paid the tax must be greater than is necessary in a statutory merger, to which the statute is clearly inapplicable.

There are certain tax attributes of a corporation whose nature and effect might depend on the facts of the particular reorganization involved.

it is a tax benefit which might be of substantial value to a corporation which expects to have a high excess profits tax.

A realty corporation in Louisiana owed no tax, under Federal law, on its gain from the sale of property disposed of in line with a plan of liquidation.

The corporation, in filing its final Federal income return, claimed the state tax payment as a deductible expense, as permitted under U.S. tax law.

The ACLU is a 501 ( c )( 4 ) corporation which also engages in political lobbying, and donations to that component of the ACLU are not tax deductible.

The ACLU Foundation is a 501 ( c )( 3 ) non-profit corporation, which does not engage in lobbying, and donations to it are tax deductible .< ref name =" nonprofit ">

In July 1936, stockholders of First National Pictures, Inc. ( primarily Warner Bros .) voted to dissolve the corporation and distribute its assets among the stockholders, in line with a new tax law which provided for tax-free consolidations between corporations.

The strategy for introducing the new GST tax was to fill a ' black hole ' in the budget that was created by the introduction of a new 0 / 10 tax that replaced the old tax system that previously exempted foreign investors from corporation tax and levied a 20 % rate on Jersey residents.

The new 0 / 10 tax exempts all businesses except those in financial services from having to pay any corporation tax ( 0 %), while leaving the financial services to pay a low tax rate ( 10 %).

According to its Memorandum & Articles of Association, its objectives are :- “ To act as Nominee or agent or attorney either solely or jointly with others, for any person or persons, partnership, company, corporation, government, state, organisation, sovereign, province, authority, or public body, or any group or association of them ....” Bank of England Nominees Limited was granted an exemption by Edmund Dell, Secretary of State for Trade, from the disclosure requirements under Section 27 ( 9 ) of the Companies Act 1976, because, “ it was considered undesirable that the disclosure requirements should apply to certain categories of shareholders .” The Bank of England is also protected by its Royal Charter status, and the Official Secrets Act.

The Radio Authority had granted an exemption so that Time Warner could hold more than 25 % provided a UK citizen / corporation was larger in the shareholding group.

Summum is a 501 ( c )( 3 ) non-profit corporation sole that was granted a religious exemption from the IRS for its mummification service.

On July 5, 2007, in Federal Election Commission v. Wisconsin Right to Life, Inc., the Supreme Court ruled that the organizations engaged in genuine discussion of issues were entitled to a broad, " as applied " exemption from the electioneering communications provisions of BCRA ( those portions of BCRA that limited advertising that named a particular candidate by name within 30 days of a primary election and 60 days of a general election, if the ad was paid for by a corporation or union ).

At the time of Scientology's application for tax exemption, WISE, Inc. has been a dormant corporation from Delaware.

* NSCA prohibits a corporation from providing financial assistance in connection with a purchase of any shares of the corporation unless the corporation satisfies a solvency test or another exemption is available, whereas there are no restrictions on an ABCA corporation from providing financial assistance to anyone.

Alteration or repeal of tax exemption is allowed, provided that the real or personal property is not used for " religious, educational, charitable or cemetery purposes, as defined by law, and owned by any corporation or association organized and conducted exclusively for one or more of such purposes and not operating for profit.

* Exemption ( church ), an exemption in the Roman Catholic Church, that is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank