{"product_id":"joint-ventures-involving-tax-exempt-organizations-hardback-9781118317112","title":"Joint Ventures Involving Tax-Exempt Organizations (Hardback) 9781118317112","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eJoint Ventures Involving Tax-Exempt Organizations\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eMichael I. Sanders (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781118317112, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 18 July 2014\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1472 pages\u003cbr\u003e25.4 x 18 x 5.1 cm, 2.472 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eA comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eJoint Ventures Involving Tax-Exempt Organizations, Fourth Edition\u003c\/i\u003e examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eFeatures in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT\u003c\/li\u003e \u003cli\u003eIncludes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings\u003c\/li\u003e \u003cli\u003ePresents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit\u003c\/li\u003e \u003cli\u003eContains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWritten by a noted expert in the field, \u003ci\u003eJoint Ventures Involving Tax-Exempt Organizations, Fourth Edition\u003c\/i\u003e is the most in-depth discussion of this critical topic.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface xxv\u003c\/p\u003e \u003cp\u003eAcknowledgments xxix\u003c\/p\u003e \u003cp\u003eAbout the Author xxxi\u003c\/p\u003e \u003cp\u003eChapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1\u003c\/p\u003e \u003cp\u003eChapter 2: Taxation of Charitable Organizations 49\u003c\/p\u003e \u003cp\u003eChapter 3: Taxation of Partnerships and Joint Ventures 193\u003c\/p\u003e \u003cp\u003eChapter 4: Overview: Joint Ventures Involving Exempt Organizations 291\u003c\/p\u003e \u003cp\u003eChapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions 409\u003c\/p\u003e \u003cp\u003eChapter 6: Engaging in a Joint Venture: The Choices 489\u003c\/p\u003e \u003cp\u003eChapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions 561\u003c\/p\u003e \u003cp\u003eChapter 8: The Unrelated Business Income Tax 577\u003c\/p\u003e \u003cp\u003eChapter 9: Debt-Financed Income 669\u003c\/p\u003e \u003cp\u003eChapter 10: Limitation on Excess Business Holdings 697\u003c\/p\u003e \u003cp\u003eChapter 11: Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules 709\u003c\/p\u003e \u003cp\u003eChapter 12: Healthcare Entities in Joint Ventures 729\u003c\/p\u003e \u003cp\u003eChapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs 939\u003c\/p\u003e \u003cp\u003eChapter 14: Joint Ventures with Universities 1101\u003c\/p\u003e \u003cp\u003eChapter 15: Business Leagues Engaged in Joint Ventures 1171\u003c\/p\u003e \u003cp\u003eChapter 16: Conservation Organizations in Joint Ventures 1199\u003c\/p\u003e \u003cp\u003eChapter 17: International Joint Ventures 1235\u003c\/p\u003e \u003cp\u003eChapter 18: The Exempt Organization as Lender or Ground Lessor 1291\u003c\/p\u003e \u003cp\u003eChapter 19: Debt Restructuring and Asset Protection Issues 1335\u003c\/p\u003e \u003cp\u003eIndex 1399\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Business \u0026amp; management [\u003ca title=\"See our other books on Business \u0026amp; management\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Business%20\u0026amp;%20management%20%5BKJ%5D%22\"\u003eKJ\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52417765474584,"sku":"9781118317112","price":201.79,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781118317112.jpg?v=1784507589","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/joint-ventures-involving-tax-exempt-organizations-hardback-9781118317112","provider":"Freshly Printed Books","version":"1.0","type":"link"}