Steven Balsam (Temple University), Curtis M. Hall (Drexel University), Erica E. Harris (Florida International University) and Kyle A. Smith (Mississippi State University) have published The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover, Contemporary Accounting Research (2026). Here is the abstract:
We examine the impact of Internal Revenue Service (IRS) Code Section 4960 of the Tax Cuts and Jobs Act of 2017 on nonprofit organizations (NPOs). This section imposes a …
