Sanders Joint Ventures Involving Tax-Exempt Organizations

4. Auflage 2013
ISBN: 978-1-118-42168-0
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 1472 Seiten, E-Book

Reihe: Wiley Nonprofit Authority

A comprehensive, revised, and expanded guide covering tax-exemptorganizations engaging in joint ventures
Joint Ventures Involving Tax-Exempt Organizations, FourthEdition examines the liability of, and consequences to, exemptorganizations participating in joint ventures with for-profit andother tax-exempt entities. This authoritative guide providesunbridled access to relevant IRC provisions, Treasury regulations,IRS rulings, and pertinent judicial decisions and legislativedevelopments that impact exempt organizations involved in jointventures.
* Features in depth analysis of the IRS's requirements forstructuring joint ventures to protect a nonprofit's exemption aswell as to minimize UBIT
* Includes sample models, checklists, and numerous citations toInternal Revenue Code sections, Treasury Regulations, case law, andIRS rulings
* Presents models, guidelines, and suggestions for structuringjoint ventures and minimizing the risk of audit
* Contains detailed coverage of: new Internal Revenue Coderequirements impacting charitable hospitals including Section501(r) and related provisions; university ventures, revised Form990, with a focus on nonprofits engaged in joint ventures; theIRS's emphasis on good governance practices; internationalactivities by nonprofits; and a comprehensive examination of theNew Market Tax Credits and Low Income Housing Tax Creditsarena
Written by a noted expert in the field, Joint VenturesInvolving Tax-Exempt Organizations, Fourth Edition is the mostin-depth discussion of this critical topic.

Autoren/Hrsg.

Sanders, Michael I.

Über Autor(innen)

MICHAEL I. SANDERS is the lead partner of Blank Rome'sWashington office's tax group with a large practice in the area ofexempt organizations involving healthcare and low-income housing,associations and joint ventures between for-profits and nonprofits,as well as structuring New Markets Tax Credit transactions. He isalso an adjunct professor at The George Washington University LawSchool and Georgetown University Law Center. He was recentlyhonored in 2010 by The George Washington University Law School forhis 35 years of teaching.