A comprehensive, revised, and expanded guide covering tax-exemptorganizations engaging in joint ventures
Joint Ventures Involving Tax-Exempt Organizations, FourthEdition examines the liability of, and consequences to, exemptorganizations participating in joint ventures with for-profit andother tax-exempt entities. This authoritative guide providesunbridled access to relevant IRC provisions, Treasury regulations,IRS rulings, and pertinent judicial decisions and legislativedevelopments that impact exempt organizations involved in jointventures.
* Features in depth analysis of the IRS's requirements forstructuring joint ventures to protect a nonprofit's exemption aswell as to minimize UBIT
* Includes sample models, checklists, and numerous citations toInternal Revenue Code sections, Treasury Regulations, case law, andIRS rulings
* Presents models, guidelines, and suggestions for structuringjoint ventures and minimizing the risk of audit
* Contains detailed coverage of: new Internal Revenue Coderequirements impacting charitable hospitals including Section501(r) and related provisions; university ventures, revised Form990, with a focus on nonprofits engaged in joint ventures; theIRS's emphasis on good governance practices; internationalactivities by nonprofits; and a comprehensive examination of theNew Market Tax Credits and Low Income Housing Tax Creditsarena
Written by a noted expert in the field, Joint VenturesInvolving Tax-Exempt Organizations, Fourth Edition is the mostin-depth discussion of this critical topic.