"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"--Publisher's website.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Introduction : joint ventures involving exempt organizations Taxation of charitable organizations Taxation of partnerships and joint ventures Overview: joint ventures involving exempt organizations Private benefit, private inurement, and excess benefit transactions Engaging in a joint venture: the choices Exempt organizations as accommodating parties in tax shelter transactions The unrelated business income tax Debt-financed income Limitation on excess business holdings Healthcare entities in joint ventures Low-income housing, new markets, rehabilitation, and other tax credit programs Joint ventures with universities Business leagues engaged in joint ventures Conservation organizations in joint ventures International joint ventures Debt restructuring and asset protection issues.
Digital File Characteristics
Source of Description
Print version record and CIP data provided by publisher.
Available in Other Form
Print version: Sanders, Michael I. Joint ventures involving tax-exempt organizations. Fourth edition. Hoboken, New Jersey : John Wiley & Sons, Inc.,