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 ...
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...
This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Stay up to date on all relevant regulatory and legislative changes, as well as leading case law, in a complicated area of law In the 2021 Cumulative Supplement to the 4th edition of Joint Ventures Involving Tax-Exempt Organizations, a ...
Joint Ventures Involving Tax-exempt Organizations
2020 Cumulative Supplement Michael I. Sanders. $ 8.7 CALCULATION OF UBIT ( REVISED ) 398.10 control as the transferor tax - exempt entity . Therefore , based on the private letter rulings , it seems that there should be no ownership ...
This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Note to the Reader: Sections not in the main bound volume, Joint Ventures Involving Tax-Exempt Organizations Third Edition (978-0470-03761-4) are indicated by ''(New)'' after the title. Material from the main bound volume that has been ...
... the downside of this approach is that a for-profit entity's income is subject to federal, state, and local taxes and there is no deduction for contributions as with a ยง501(c)(3).310.24 One of the best-known examples is Newman's Own, ...
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 ...