Joint Ventures Involving Tax-Exempt Organizations
eBook - ePub

Joint Ventures Involving Tax-Exempt Organizations

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eBook - ePub

Joint Ventures Involving Tax-Exempt Organizations

About this book

A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures

Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures.

  • Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT
  • Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings
  • Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit
  • Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena

Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.

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Yes, you can access Joint Ventures Involving Tax-Exempt Organizations by Michael I. Sanders in PDF and/or ePUB format, as well as other popular books in Business & Nonprofit Organizations & Charities. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Wiley
Year
2013
Print ISBN
9781118317112
eBook ISBN
9781118421680
Edition
4
Topic
Business
Subtopic
Nonprofit Organizations & Charities
Index
Business

Table of contents

  1. Cover
  2. Update Service
  3. Title Page
  4. Copyright
  5. Dedication
  6. Preface
  7. Acknowledgments
  8. About the Author
  9. Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations
  10. Chapter 2: Taxation of Charitable Organizations
  11. Chapter 3: Taxation of Partnerships and Joint Ventures
  12. Chapter 4: Overview: Joint Ventures Involving Exempt Organizations
  13. Chapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
  14. Chapter 6: Engaging in a Joint Venture: The Choices
  15. Chapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
  16. Chapter 8: The Unrelated Business Income Tax
  17. Chapter 9: Debt-Financed Income
  18. Chapter 10: Limitation on Excess Business Holdings
  19. Chapter 11: Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules
  20. Chapter 12: Healthcare Entities in Joint Ventures
  21. Chapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
  22. Chapter 14: Joint Ventures with Universities
  23. Chapter 15: Business Leagues Engaged in Joint Ventures
  24. Chapter 16: Conservation Organizations in Joint Ventures
  25. Chapter 17: International Joint Ventures
  26. Chapter 18: The Exempt Organization as Lender or Ground Lessor
  27. Chapter 19: Debt Restructuring and Asset Protection Issues
  28. Index