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Stay up to date on all relevant regulatory and legislative changes, as well as leading case law, in a complicated area of law In the 2021 Cumulative Supplement to the 4th edition of Joint Ventures Involving Tax-Exempt Organizations, a renowned team of authors delivers the latest updates and developments in the legislation, regulations, and case law governing joint ventures with tax-exempt organizations. Practical and relevant commentary accompanies authoritative reviews of the most recent changes in this complex area of law, creating an essential and comprehensive resource for executives, managers, and other leaders engaged in joint ventures with tax-exempt organizations, as well as the professionals who advise them.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright
  4. Dedication
  5. Preface
  6. Acknowledgments
  7. CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
  8. CHAPTER 2: Taxation of Charitable Organizations
  9. CHAPTER 3: Taxation of Partnerships and Joint Ventures
  10. CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
  11. CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
  12. CHAPTER 6: Engaging in a Joint Venture: The Choices
  13. CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
  14. CHAPTER 8: The Unrelated Business Income Tax
  15. CHAPTER 9: Debt-Financed Income
  16. CHAPTER 10: Limitation on Excess Business Holdings
  17. CHAPTER 12: Healthcare Entities in Joint Ventures
  18. CHAPTER 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
  19. CHAPTER 14: Joint Ventures with Universities
  20. CHAPTER 15: Business Leagues Engaged in Joint Ventures
  21. CHAPTER 16: Conservation Organizations in Joint Ventures
  22. CHAPTER 17: International Joint Ventures
  23. CHAPTER 19: Debt Restructuring and Asset Protection Issues
  24. Index
  25. End User License Agreement
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