eBook - ePub
Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement
This is a test
- English
- ePUB (mobile friendly)
- Available on iOS & Android
eBook - ePub
Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement
Book details
Table of contents
Citations
About This Book
A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures
Joint Ventures Involving Tax-Exempt Organizations, 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, Fourth Edition is the most in-depth discussion of this critical topic.
Frequently asked questions
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Both plans give you full access to the library and all of Perlego’s features. The only differences are the price and subscription period: With the annual plan you’ll save around 30% compared to 12 months on the monthly plan.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes, you can access Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement by Michael I. Sanders in PDF and/or ePUB format, as well as other popular books in Betriebswirtschaft & Non-Profit- & gemeinnützige Organisationen. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Table of Contents
- Title Page
- Copyright
- Dedication
- Preface
- Acknowledgments
- CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
- CHAPTER 2: Taxation of Charitable Organizations
- CHAPTER 3: Taxation of Partnerships and Joint Ventures
- CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
- CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
- CHAPTER 6: Engaging in a Joint Venture: The Choices
- CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
- CHAPTER 8: The Unrelated Business Income Tax
- CHAPTER 9: Debt‐Financed Income
- CHAPTER 10: Limitation on Excess Business Holdings
- CHAPTER 11: Impact on Taxable Joint Ventures: Tax‐Exempt Entity Leasing Rules (New)
- CHAPTER 12: Healthcare Entities in Joint Ventures
- CHAPTER 13: Low‐Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
- CHAPTER 14: Joint Ventures with Universities
- CHAPTER 15: Business Leagues Engaged in Joint Ventures
- CHAPTER 16: Conservation Organizations in Joint Ventures
- CHAPTER 17: International Joint Ventures
- CHAPTER 19: Debt Restructuring and Asset Protection Issues
- Index
- End User License Agreement