A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations: 2020 Cumulative Supplement, 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: 2020 Cumulative Supplement, Fourth Edition is the most in-depth discussion of this critical topic.
This book conveys succinctly the basic rules regulating tax exemption, explains old and brand-new opportunities for joint ventures, and includes invaluable checklists to guide both those who work in nonprofits and those outside ...
A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status. Contains a survey of other methods...
Joint Ventures Involving Tax-Exempt Organizations: 2021 cumulative plement
Joint Ventures Involving Tax-exempt Organizations
This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Written for lawyers specializing in tax-exempt organizations, particularly healthcare organizations, housing organizations and higher education institutions, this volume includes sample forms, countless footnotes, and numerous citations to ...
Joint ventures, partnerships, and alliances long accepted as good business strategy in the for-profit world are recently being adopted by nonprofits as good business strategies.
The 2004 Cumulative Supplement includes discussions of the new markets tax credit program, the low-income housing tax credit program, whole hospital and ancillary joint venture arrangements, along with a "checklist", possible involvement of ...
A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status.
A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status.