Joint Ventures Involving Tax-Exempt Organizations PDF

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 IRSs requirements for structuring joint ventures to protect a nonprofits 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

For-profit strategy for the nonprofit world

Joint Ventures Involving Tax-Exempt Organizations provides a detailed examination of the laws, rules, and regulations governing partnerships and joint ventures, with an emphasis on maintaining exempt status. This comprehensive guide has been completely revised and expanded to reflect the most recent legislation, providing … Joint Ventures Involving Tax-Exempt …