Faculty
Robert Yetman
Associate Professor of Management
Research Expertise: Accounting, response of nonprofit organizations to economic incentives
Associate Professor Robert Yetman is an expert on corporate tax, financial accounting, income tax, U.S. and international financial accounting, and nonprofit accounting and tax issues. His research concentrates on the effect of taxes on business decisions and the response of non-profit organizations to economic incentives. Yetman recently examined why some tax-exempt charities choose to be taxed on their unrelated business income, and how such behavior is not always driven by the desire to maximize profits. He has lectured on cost accounting at executive education programs for wine industry professionals.
Gallagher Hall
Room 3406
Room 3406
(530) 752-3571
(530) 752-2924 Fax
New Program Launched: Master of Professional Accountancy
Degree Meets New Education Requirements for CPA Candidates
School News • by Karen Nikos
The Graduate School of Management will become the first University of California school to offer a master’s degree in professional accountancy (MPAc)—a response to major changes in educational requirements and the resulting need for improved training of certified public accountants in California.
The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
Contemporary Accounting Research, 2011
In this paper, Associate Professors Michelle and Robert Yetman examine the extent to which governance mechanisms affect the decision usefulness of nonprofit financial information as reported on the Internal Revenue Service Form 990 (hereafter IRS 990).
Robert Yetman Awards
264 Business Taxation
Develops and applies a framework for analyzing how income taxes affect business decisions and company strategy. Applications include the role of taxes in management compensation, multinational decision making, corporate restructuring transactions and succession planning. Emphasizes tax planning concepts and their application rather than the detail of the federal code.
BP to Claim $10B Tax Credit: Company Cites Gulf Oil Spill Costs in Decision That’s Raising Red Flags with Officials
Robert Yetman, associate professor at the UC Davis Graduate School of Management, said the critical question is whether the discussion between President Obama and BP chief executive Tony Hayward constitutes a “settlement.” “BP is a little bit under the gun here,” Yetman said, later adding: “I don’t know how they’re going to play it, and I don’t know how the public is going to respond. But there are certainly differences.”
Challenging Conventional Wisdom on Charitable-Deduction Limits
As late as November 2009, President Obama’s proposal to limit tax breaks for charitable gifts and other itemized deductions to help pay for a health-care overhaul had gone nowhere in Congress, largely due to fears that limiting charitable tax deductions for wealthy people would dampen giving at a time when charities are under severe strain because of the recession.
Determinants of Nonprofits’ Taxable Activities
Journal of Accounting and Public Policy, 2009
Although “nonprofit” is often considered to be synonymous with “tax-exempt,” many nonprofit organizations earn revenues from unrelated taxable activities, and on average these taxable activities generate $1.5 million in revenues. Policymakers have expressed concern that the pursuit of unrelated taxable revenues can distract a nonprofit from its primary charitable mission.
Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures: Comparing IRS 990 and IRS 990-T Data
Nonprofit and Voluntary Sector Quarterly, 2009
The topic of nonprofit commercialization has received increased attention from various groups including donors, regulators, and researchers. Perhaps the most commercial of all activities undertaken by nonprofits are those considered to be so far removed from an organization’s exempt mission that the Internal Revenue Services (IRS) considers them to be taxable.
Napa Wine Industry Wages Signal Strong Sector
Associate Professor Robert Yetman presented the findings of his survey of wine industry workers in the Napa Valley at the Napa Valley Grape Growers Association’s “Ahead of the Curve” conference on April 19. The conference, the first of its kind, attracted vineyard owners, managers and area winemakers.