Partnerships and joint ventures involving tax-exempt organizations

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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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Contents

Partnerships and Joint Ventures
1
Chapter Four Partnerships and Joint Ventures Involving Exempt
59
Chapter Five Private Benefit and Inurement
87
Copyright

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About the author (1994)

Michael I. Sanders heads the Tax Department at Powell Goldstein, LLP in Washington, D.C., Atlanta, Georgia and Dallas, Texas. He served with the U.S. Department of Justice (Attorney General's Honors Program 1967-1968; Attorney advisor to the Assistant Secretary for Tax Policy, Office of Tax Legislative Counsel, 1968-1970) and was formerly Chairman of the Exempt Organizations Committee, Tax Section of the American Bar Association, Member of the Internal Revenue Service Commissioner's Exempt Organizations Advisory Group. He is presently a member of the American Institute of Certified Public Accountants.
Mr. Sanders is an adjunct professor of taxation at Georgetown University Law School, teaching tax treatment of charities and other nonprofit organizations, and at George Washington University Law School, teaching income taxation of partnerships and subchapter S corporations.
Mr. Sanders has co-authored "Private Foundations--Taxable Expenditures, Tax Management Portfolio, 293-3rd," and authored, "Exploring the Role of the Tax Attorney," "Tax Settlements and Negotiations: Leading Lawyers on Issuing Tax Opinions," "Managing Audit Situations, and Representing Clients before the IRS, 2006," 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. Mr. Sanders was selected for both the 2007 and 2006 editions of "Best Lawyers in America" and has also been honored as one of "Washington D.C.'s Legal Elite" by "Smart CEO" Magazine for 2006 and 2007. Mr. Sanders speaks at numerous conferences and forums around the country and regularly serves as an expert witness in complex cases involving federal income tax.
Mr.Sanders earned his LLB at New York University, and his LLM at Georgetown University.