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 agreement allocation amount apply arrangement assets basis capital cash charitable organization charitable purposes Commissioner compensation contribution corporation Couns deductions determined disqualified person educational equity example exempt organization exempt purposes exempt status fair market value federal for-profit entity funds healthcare hospital joint ventures income tax intermediate sanctions investment investors involved issue lease lender liability LIHTC limited liability company limited partner limited partnership loan loss low-income housing ment NMTC nonprofit operating organiza participation payment percent physicians Plumstead Priv private benefit private foundation private inurement private letter ruling profit qualified real property received rent rental Revenue Revenue Ruling rules Section Sierra Club subsidiary substantially related Tax Court tax credit tax-exempt entity tax-exempt organization tax-exempt status taxable taxpayer tion trade or business unrelated business income