Joint Ventures Involving Tax-Exempt Organizations

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John Wiley & Sons, Jul 20, 2007 - Business & Economics - 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
Chapter 19 Exempt Organizations Investing Through Limited Liability Companies
829
Chapter 20 Debt Restructuring and Asset Protection Issues
867
Index
909
Copyright

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About the author (2007)

Michael I. Sanders, Partner at Blank Rome LLP, focuses his practice in the area of taxation, offering particular expertise in matters affecting partnerships, limited liability companies, S-corporations, real estate and tax controversy. He also has a large practice in the area of exempt organizations involving health care and low-income housing, associations and joint ventures between for-profits and non-profits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation.
Mr. Sanders was named by the Washington Business Journal as one of the City's Top Ten Lawyers and the City's Top Tax Lawyer in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November of 2005.
He was honored as one of "Washington, DC's Legal Elite" by Smart CEO Magazine for 2006 and 2007. In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008.
Mr. Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Edition) published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown University Law School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, conservation organizations, respectively.
Previously, Mr. Sanders served as an Attorney-Advisor to the Assistant Secretary of Tax Policy at the Office of Tax Legislative Counsel and as a Trial Attorney at the U.S. Department of Justice (Attorney General's Honors Program).

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