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Joint Ventures Involving Tax-Exempt Organizations, 4th Edition
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Joint Ventures Involving Tax-Exempt Organizations, 4th Edition
by Michael I. Sanders
Joint Ventures Involving Tax-Exempt Organizations, 4th Edition
Cover
Title Page
Copyright
Dedication
Preface
Acknowledgments
CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
CHAPTER 2: Taxation of Charitable Organizations
CHAPTER 3: Taxation of Partnerships and Joint Ventures
CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
CHAPTER 6: Engaging in a Joint Venture: The Choices
CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
CHAPTER 8: The Unrelated Business Income Tax
CHAPTER 9: Debt-Financed Income
CHAPTER 10: Limitation on Excess Business Holdings
CHAPTER 12: Healthcare Entities in Joint Ventures
CHAPTER 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
CHAPTER 14: Joint Ventures with Universities
CHAPTER 15: Business Leagues Engaged in Joint Ventures
CHAPTER 16: Conservation Organizations in Joint Ventures
CHAPTER 17: International Joint Ventures
CHAPTER 19: Debt Restructuring and Asset Protection Issues
Index
End User License Agreement
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Joint Ventures Involving Tax-Exempt Organizations, 4th Edition
Table of Contents
Cover
Title Page
Copyright
Dedication
Preface
Notes
Acknowledgments
CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
§ 1.4 University Joint Ventures
§ 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures
§ 1.6 Conservation Joint Ventures
§ 1.8 Rev. Rul. 98-15 and Joint Venture Structure
§ 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51
§ 1.14 The Exempt Organization as a Lender or Ground Lessor
§ 1.15 Partnership Taxation
§ 1.17 Use of a Subsidiary as a Participant in a Joint Venture
§ 1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings
§ 1.24 Other Developments (Revised)
Notes
CHAPTER 2: Taxation of Charitable Organizations
§ 2.1 Introduction
§ 2.2 Categories of Exempt Organizations (Revised)
§ 2.3 § 501(c)(3) Organizations: Statutory Requirements (Revised)
§ 2.4 Charitable Organizations: General Requirements
§ 2.6 Application for Exemption (Revised)
§ 2.7 Governance
§ 2.8 Form 990: Reporting and Disclosure Requirements (Revised)
§ 2.10 The IRS Audit (Revised)
§ 2.11 Charitable Contributions (Revised)
Notes
CHAPTER 3: Taxation of Partnerships and Joint Ventures
§ 3.1 Scope of Chapter
§ 3.3 Classification as a Partnership
§ 3.4 Alternatives to Partnerships
§ 3.7 Formation of Partnership
§ 3.8 Tax Basis in Partnership Interest
§ 3.9 Partnership Operations
§ 3.10 Partnership Distributions to Partners (New)
§ 3.11 Sale or Other Disposition of Assets or Interests
§ 3.12 Other Tax Issues
Notes
CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
§ 4.1 Introduction
§ 4.2 Exempt Organization as General Partner: A Historical Perspective
§ 4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures
§ 4.9 Conversions from Exempt to For-Profit and from For-Profit to Exempt Entities
§ 4.10 Analysis of a Virtual Joint Venture
CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
§ 5.1 What Are Private Inurement and Private Benefit?
§ 5.2 Transactions in Which Private Benefit or Inurement May Occur
§ 5.3 Profit-Making Activities as Indicia of Nonexempt Purpose
§ 5.4 Intermediate Sanctions (Revised)
§ 5.7 State Activity with Respect to Insider Transactions
Notes
CHAPTER 6: Engaging in a Joint Venture: The Choices
§ 6.1 Introduction
§ 6.2 LLC
§ 6.3 Use of a For-Profit Subsidiary as Participant in a Joint Venture (Revised)
§ 6.5 Private Foundations and Program-Related Investments
§ 6.6 Nonprofits and Bonds
§ 6.7 Exploring Alternative Structures
§ 6.8 Other Approaches (Revised)
Notes
CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
§ 7.2 Prevention of Abusive Tax Shelters
§ 7.3 Excise Taxes and Penalties
Notes
CHAPTER 8: The Unrelated Business Income Tax
§ 8.1 Introduction
§ 8.3 General Rule
§ 8.4 Statutory Exceptions to UBIT
§ 8.5 Modifications to UBIT
§ 8.7 Calculation of UBIT (Revised)
Notes
CHAPTER 9: Debt-Financed Income
§ 9.1 Introduction
§ 9.2 Debt-Financed Property
§ 9.6 The Final Regulations
Note
CHAPTER 10: Limitation on Excess Business Holdings
§ 10.1 Introduction
§ 10.2 Excess Business Holdings: General Rules
§ 10.3 Tax Imposed
§ 10.4 Exclusions (Revised)
Notes
CHAPTER 12: Healthcare Entities in Joint Ventures
§ 12.1 Overview
§ 12.2 Classifications of Joint Ventures
§ 12.3 Tax Analysis
§ 12.4 Other Healthcare Industry Issues
§ 12.5 Preserving the 50/50 Joint Venture
§ 12.9 Government Scrutiny
§ 12.11 The Patient Protection and Affordable Care Act of 2010: § 501(R) and Other Statutory Changes Impacting Nonprofit Hospitals
§ 12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co-Ops: New Joint Venture Healthcare Entities
Notes
CHAPTER 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
§ 13.2 Nonprofit-Sponsored LIHTC Project
§ 13.3 Low-Income Housing Tax Credit (Revised)
§ 13.4 Historic Investment Tax Credit
§ 13.6 New Markets Tax Credits (Revised)
§ 13.10 The Energy Tax Credits
§ 13.11 The Opportunity Zone Funds: New Section 1400Z-1 and Section 1400Z-2431 (Revised)
Appendix 13B
Notes
CHAPTER 14: Joint Ventures with Universities
§ 14.1 Introduction (Revised)
§ 14.3 Colleges and Universities IRS Compliance Initiative
§ 14.5 Faculty Participation in Research Joint Ventures131.1
§ 14.6 Nonresearch Joint Venture Arrangements
§ 14.7 Modes of Participation by Universities in Joint Ventures
Notes
CHAPTER 15: Business Leagues Engaged in Joint Ventures
§ 15.1 Overview
§ 15.2 The Five-Prong Test
§ 15.3 Unrelated Business Income Tax
Notes
CHAPTER 16: Conservation Organizations in Joint Ventures
§ 16.1 Overview
§ 16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit
§ 16.3 Conservation Gifts and § 170(h) Contributions (Revised)
§ 16.7 Emerging Issues
Notes
CHAPTER 17: International Joint Ventures
§ 17.5 General Grantmaking Rules (Revised)
§ 17.11 Application of Foreign Tax Treaties
Notes
CHAPTER 19: Debt Restructuring and Asset Protection Issues
§ 19.1 Introduction
§ 19.2 Overview of Bankruptcy
§ 19.3 The Estate and the Automatic Stay
§ 19.4 Case Administration
§ 19.5 Chapter 11 Plan
§ 19.6 Discharge
§ 19.7 Special Issues: Consequences of Debt Reduction
Note
Index
End User License Agreement
Guide
Cover Page
Table of Contents
Title Page
Copyright
Dedication
Preface
Acknowledgments
Begin Reading
Index
End User License Agreement
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