Joint Ventures Involving Tax-Exempt Organizations, 2023 Cumulative Supplement
eBook - ePub

Joint Ventures Involving Tax-Exempt Organizations, 2023 Cumulative Supplement

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eBook - ePub

Joint Ventures Involving Tax-Exempt Organizations, 2023 Cumulative Supplement

About this book

A comprehensive review of the latest developments for tax-exempt organizations engaged in joint ventures

In the 2023 Cumulative Supplement to the fourth edition of Joint Ventures Involving Tax-Exempt Organizations, veteran tax attorney Michael I. Sanders delivers an essential update to the premier text on the subject of joint ventures with tax-exempt organizations. You'll discover every relevant and recent development in the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities.

This authoritative guide offers unmatched access to relevant IRC provisions, Treasury regulations, IRS rulings, relevant judicial rulings, and legislative developments that impact exempt organizations considering or involved in joint ventures. You'll also find:

  • Sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings
  • Suggestions for structuring joint ventures and minimizing the risk of audit or penalties

Written by a recognized expert in this complex and rapidly evolving field, the 2023 Cumulative Supplement is a must-read resource for tax attorneys, accountants, and professionals working with tax-exempt organizations.

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Yes, you can access Joint Ventures Involving Tax-Exempt Organizations, 2023 Cumulative Supplement 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
2023
Print ISBN
9781394213870
eBook ISBN
9781394213887
Edition
4
Topic
Business
Subtopic
Nonprofit Organizations & Charities
Index
Business

Table of contents

  1. Cover
  2. Table of Contents
  3. Title Page
  4. Copyright
  5. Dedication
  6. Preface
  7. Acknowledgments
  8. CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
  9. CHAPTER 2: Taxation of Charitable Organizations
  10. CHAPTER 3: Taxation of Partnerships and Joint Ventures
  11. CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
  12. CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
  13. CHAPTER 6: Engaging in a Joint Venture: The Choices
  14. CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
  15. CHAPTER 8: The Unrelated Business Income Tax
  16. CHAPTER 9: Debt‐Financed Income
  17. CHAPTER 10: Limitation on Excess Business Holdings
  18. CHAPTER 11: Impact on Taxable Joint Ventures: Tax‐Exempt Entity Leasing Rules (Revised)
  19. CHAPTER 12: Health Care Entities in Joint Ventures
  20. CHAPTER 13: Low‐Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
  21. CHAPTER 14: Joint Ventures with Universities
  22. CHAPTER 15: Business Leagues Engaged in Joint Ventures
  23. CHAPTER 16: Conservation Organizations in Joint Ventures
  24. CHAPTER 17: International Joint Ventures
  25. CHAPTER 19: Debt Restructuring and Asset Protection Issues
  26. Index
  27. End User License Agreement