Partnerships and joint ventures involving tax-exempt organizations
A detailed examination of the laws, rules & regulations governing partnerships & joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status. Contains a survey of other methods nonprofits can use to raise capital, a comprehensive review of the tax-exempt entity leasing rules & a review of the guidelines governing nonprofit eligibility for federal housing assistance programs.
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Partnerships and Joint Ventures
Chapter Four Partnerships and Joint Ventures Involving Exempt
Chapter Five Private Benefit and Inurement
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activities allocated amount apply assets automatic stay bankruptcy bonds capital cash Chapter charitable organization charitable purposes check-the-box Commissioner Company compensation contributions corporation court creditors debt debtor deduction Delete depreciation determine employees entity example exclusively exempt purposes exempt status federal filed following existing material for-profit funds grant guidelines income tax Insert following existing institution intermediate sanctions investment issues joint operating agreement liability limited liability company limited partners limited partnership loss low-income housing Managing Member Marcus Owens ment nonprofit nonrecourse debt organiza organization's paragraph participation partnership interest payment percent persons physicians Plumstead Priv private benefit private foundation Private Letter Ruling Proc proposed qualified received regulations requirements Revenue Procedure safe harbor Section Sierra Club subsidiary substantial Tax Notes Today Tax Treaty tax-exempt organization tax-exempt status taxable taxpayer tion transaction treated UBIT United unrelated business