Partnerships and Joint Ventures Involving Tax-Exempt Organizations
A detailed examination of the laws, rules and regulations governing partnerships and 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 and a review of the guidelines governing nonprofit eligibility for federal housing assistance programs.
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Partnerships and Joint Ventures
Chapter Two Taxation of Charitable Organizations
Chapter Three Taxation of Partnerships and Joint Ventures
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activity adjusted basis allocation amount apply arrangement assets bond financing capital cash charitable organization charitable purposes Code commercial Commissioner compensation contribution corporation costs Couns court debt-financed deduction determine distribution equity example exempt organization exempt organization's exempt purposes exempt status expenditures facility federal for-profit gross income guidelines hospital income tax Internal Revenue Service investment issue joint venture lender liability Limited Partner limited partnership loan loss low-income housing Marcus Owens ment nonprofit nonrecourse ordinary income organiza organization's exempt participation partnership interest payment percent persons physicians Plumstead Priv private benefit private inurement private letter rulings profits purchase real property received rent rental rules Section subject to UBIT subsidiary substantial tax credit tax-exempt entity tax-exempt organization tion trade or business transactions unrelated business activity unrelated business income unrelated trade