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Joint Ventures Involving Tax-Exempt Organizations

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Joint Ventures Involving Tax-Exempt Organizations, Third Edition, 2011 Cumulative Supplement includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status.
Joint Ventures Involving Tax-Exempt Organizations
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Joint Ventures Involving Tax-Exempt Organizations, Third Edition, 2011 Cumulative Supplement includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status. Written for lawyers specializing in tax-exempt organizations, particularly healthcare organizations, housing organizations and higher education institutions, this volume includes sample forms, countless footnotes, and numerous citations to case laws and Internal Revenue Code sections.
Note to the Reader: Sections not in the main bound volume, Joint Ventures Involving Tax-Exempt Organizations, Third Edition (978-0470-03761-4) are indicated by "(New)"after the title. Material from the main bound volume that has been updated for this supplement is indicated by "(Revised)" after the title. Acknowledgments. Preface. Chapter One: Introduction: Joint Ventures Involving Exempt Organizations Generally. 1.2 Joint Ventures in General. 1.3 Healthcare Joint Ventures. 1.4 University Joint Ventures. 1.5 Low-Income Housing Joint Ventures. 1.20 "Intangibles" Licensed by Nonprofit to For-Profit Subsidiary or Joint Venture. 1.24 Other Developments. Chapter Two: Taxation of Charitable Organizations. 2.3 Section 501(c) Organizations: Structural Elements. 2.4 Statutory Requirements. 2.8 Application for Exemption. 2.9 Reporting Requirements. 2.9A Redesigned 2010 Form 990 (New). 2.13A Focus on Good Governance (New). Appendix 2A: Redesigned Form 990 (2010) (New). Chapter Three: Taxation of Partnerships and Joint Ventures. 3.1 Scope of Chapter. 3.2 Qualifying as a Partnership. 3.6 Allocation of Profits, Losses, and Credits. 3.7 Formation of Partnership. 3.9 Partnership Operations. 3.12 Other Tax Issues. Chapter Four: Overview: Joint Ventures Involving Exempt Organizations. 4.2 Exempt Organization as a General Partner: A Historical Perspective. 4.4 Joint Ventures with Other Exempt Organizations. 4.5 New Scheme for Analyzing Joint Ventures. 4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures. 4.8 Use of a Subsidiary as Participant in a Joint Venture. 4.8A Social Entrepreneurs: Operating Without Exemption (New). 4.9 Use of a Supporting Organization in a Joint Venture. 4.14 Reporting Requirements. Appendix 4A: Joint Venture Checklist (Revised). Appendix 4B: Redesigned Form 990 (2010) New Schedule R, Related Organizations and Unrelated Partnerships (New). Appendix 4C: Model Joint Venture Participation Policy (New). Chapter Five: 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. 5.4 Intermediate Sanctions. 5.6 Planning. Chapter Six: The Exempt Organization as Lender or Ground Lessor. 6.1 Overview. 6.4 Participating Loans. 6.5 Ground Lease with Leasehold Mortgage. 6.6 Sale of Undeveloped Land. 6.7 Guarantees. Chapter Seven: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions. 7.2 Prevention of Abusive Tax Shelters. 7.3 Excise Taxes and Penalties. Chapter Eight: The Unrelated Business Income Tax. 8.1 Introduction. 8.3 General Rule. 8.4 Statutory Exceptions to UBIT. 8.5 Modifications to UBIT. 8.8 Governmental Scrutiny and Legislative Initiatives. Chapter Nine: Debt-Financed Income. 9.1 Introduction. 9.2 Debt-Financed Property. Chapter Ten: Limitation on Excess Business Holdings. 10.1 Introduction. 10.2 Excess Business Holdings: General Rules. Chapter Eleven: Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules. 11.5 Restrictions on Tax-Exempt Use Property. Chapter Twelve: Healthcare Entities in Joint Ventures. 12.3 Tax Analysis. 12.4 Other Healthcare Industry Issues. 12.7 Joint Operating Agreements. 12.8 UBIT Implications of Hospital Joint Ventures. 12.9 Government Scrutiny. 12.9A The Patient Protection and Affordable Care Act of 2010: 501(R) and Other Statutory Changes Impacting Nonprofit Hospitals (New). Appendix 12B: Redesigned Form 990 (2009) Schedule H, Hospitals (New). Appendix 12C: Model Joint Venture Participation Policy (New). Chapter Thirteen: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs. 13.1 Relationships Between Nonprofits and For-Profits in Affordable Housing-A Basic Business Typology. 13.2 Low-Income Housing Tax Credit. 13.3 Historic Investment Tax Credit. 13.4 Empowerment Zone Tax Incentives. 13.5 New Markets Tax Credits. 13.6 Recent IRS Guidance Regarding Guarantees and Indemnifications. 13.8 Gulf Opportunity Zone Act of 2005. 13.9 The Energy Tax Credits (New). Appendix 13A: New Markets Tax Credits Project Compliance/Qualification/Accounting Projections Checklist (Revised). Chapter Fourteen: Joint Ventures with Universities. 14.2 IRS Focus on Universities. 14.6 Nonresearch Joint Venture Arrangements. 14.7 Modes of Participation by Universities in Joint Ventures. Chapter Fifteen: Business Leagues Engaged in Joint Ventures. 15.1 Overview. 15.2 The Five-Prong Test. 15.3 Unrelated Business Income Tax. Chapter Sixteen: Conservation Organizations in Joint Ventures. 16.3 Conservation Gifts and 170(H) Contributions. 16.7 Emerging Issues. Chapter Seventeen: International Joint Ventures. 17.1 Overview. 17.3 Potential for Abuse: The Use of Charities as Accommodating Parties in International Terrorist Activities. 17.4 Guidelines for U.S.-Based Charities Engaging in International Aid and International Charities. 17.11 Application of Foreign Tax Treaties. 17.12 Current Developments in Cross-Border Charitable Activities. Appendix 17A: Redesigned Form 990 (2010) Schedule F, Statement of Activities Outside the United States (New). Chapter Eighteen: Private Pension Fund Investments in Joint Ventures. 18.1 Overview. 18.2 Private Pension Fund Participation in Joint Ventures. Chapter Nineteen: Exempt Organizations Investing through Limited Liability Companies. 19.2 The Basics of LLCs: State and Federal Income Tax Law. 19.3 Comparison with Other Business Entities. 19.4 Background and Development of LLCs. 19.5 Tax Classification of LLCs Under Check-the-Box Regulations. 19.6 Exempt Organizations Wholly Owning Other Entities. 19.7 IRS Analysis: The Double-Prong Test and Rev. Rul. 98-15. 19.8 Nonprofit-Sponsored LIHTC Project. 19.9 Private Foundations as Members of LLCs. Chapter Twenty: Debt Restructuring and Asset Protection Issues. 20.1 Introduction. 20.2 Overview of Bankruptcy. 20.3 Automatic Stay. 20.4 Chapter 11 Plan of Reorganization. 20.5 Discharge. Index.
Michael I. Sanders
John Wiley and Sons Ltd
John Wiley & Sons Ltd
Place of Publication
Country of Publication
United Kingdom
Publication Date
2011 Cumulative Supplement
Edition Description
2011 Cumulative
Short Title

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