Joint Ventures Involving Tax-Exempt OrganizationsJohn Wiley & Sons, 2007 M07 20 - 800 pages Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status. |
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Contents
Chapter 1 Introduction Joint Ventures Involving Exempt Organizations Generally | 1 |
Chapter 2 Taxation of Charitable Organizations | 37 |
Chapter 3 Taxation of Partnerships and Joint Ventures | 104 |
Chapter 4 Overview Joint Ventures Involving Exempt Organizations | 160 |
Appendix 4A Joint Venture Checklist | 271 |
Chapter 5 Private Benefit Private Inurement and Excess Benefit Transactions | 275 |
Chapter 6 The Exempt Organization as Lender or Ground Lessor | 335 |
Chapter 7 Exempt Organizations as Accommodating Parties in Tax Shelter Transactions | 370 |
Appendix 12A Sample Conflicts of Interest Policy | 610 |
Chapter 13 LowIncome Housing New Markets Rehabilitation and Other Tax Credits Programs | 614 |
Appendix 13A New Markets Tax Credits Project ComplianceQualification Checklist | 695 |
Chapter 14 Joint Ventures with Universities | 697 |
Chapter 15 Business Leagues Engaged in Joint Ventures | 739 |
Chapter 16 Conservation Organizations in Joint Ventures | 762 |
Chapter 17 International Joint Ventures | 781 |
Chapter 18 Private Pension Fund Investments in Joint Ventures | 817 |
Chapter 8 The Unrelated Business Income Tax | 379 |
Chapter 9 DebtFinanced Income | 447 |
Chapter 10 Limitation on Excess Business Holdings | 468 |
Chapter 11 Impact on Taxable Joint Ventures TaxExempt Entity Leasing Rules | 477 |
Chapter 12 Healthcare Entities in Joint Ventures | 491 |
Other editions - View all
Joint Ventures Involving Tax-Exempt Organizations, 2008 Supplement Michael I. Sanders Limited preview - 2008 |
Common terms and phrases
activities addition agreement allocation amount apply arrangement assets basis benefit building capital Chapter charitable charitable purposes Commissioner compensation conduct considered contract contribution corporation Couns Court deductions determined discussion distribution educational entered entity example excess exclusively exempt organization exempt purposes facts federal for-profit foundation funds further gain governing healthcare held hospital housing income individual interest inurement investment involved issue joint venture lease liability limited loan loss low-income ment nonprofit noted operating organization’s participation parties partner partnership payment percent period person physicians Priv profit qualified reasonable received regarding regulations Report respect result rules serve share status structure subsidiary substantial tax-exempt taxable tion trade transaction treated UBIT United unrelated