Joint Ventures Involving Tax-Exempt Organizations

Front Cover
Wiley, Jan 21, 2000 - Business & Economics - 595 pages
In this helpful resource, partnerships and joint ventures are clearly defined, and the tests used by the IRS to evaluate these relationships are explained. The book also surveys methods that nonprofits can use to raise capital and reviews the guidelines governing nonprofit eligibility for federal housing assistance. The book includes sample forms, countless footnotes, and numerous citations to case law, Internal Revenue Code sections, and other relevant rulings. Written by a frequent lecturer on partnerships and exempt organizations, this invaluable guide is supplemented annually to ensure that subscribers are kept up-to-date on this constantly changing subject.

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

Joint Ventures Involving Exempt
1
Chapter Two Taxation of Charitable Organizations
27
b Surviving an Audit
67
b Partnership Interest in Exchange for Services
86
b Ownership of the Properties
105
h Foreign Partnerships
116
a Joint Venture That Engages in Exempt Activities
152
Chapter Five Private Benefit Private Inurement and Excess
181
TaxExempt Entity
316
Chapter Eleven Healthcare Entities in Joint Ventures
328
c Resolving Disputes Through Arbitration
399
Chapter Twelve LowIncome Housing and Rehabilitation Tax Credits
416
c Certified Historic Structures
440
Chapter Thirteen Joint Ventures with Universities
447
Chapter Fourteen Business Leagues Engaged in Joint Ventures
476
b Exception for Qualified Trade Show Activity
489

a Compensation for Services
189
c Joint Ventures with Commercial Entities
195
Chapter Six The Exempt Organization as Lender or Ground
223
Chapter Seven The Unrelated Business Income Tax
243
Chapter Eight DebtFinanced Income
289
Chapter Nine Limitation on Excess Business Holdings
308
Chapter Sixteen International Joint Ventures
530
Chapter Seventeen Exempt Organizations Investing Through Limited
550
Index
579
536
586
Copyright

Other editions - View all

Bibliographic information