3. Edition - May 2007
225.- Euro
2007. 960 Pages, Hardcover
ISBN-10: 0-470-03761-X
ISBN-13: 978-0-470-03761-4 - John Wiley & Sons






Sample Chapter

Short description
Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status.

From the contents
Acknowledgments.

Preface.

Chapter one: Introduction: Joint Ventures Involving Exempt Organizations Generally.

Chapter Two: Taxation of Charitable Organizations.

Chapter Three: Taxation of Partnerships and Joint Ventures.

Chapter Four: Overview: Joint Ventures Involving Exempt Organizations.

Appendix 4A Joint Venture Checklist.

Chapter Five: Private Benefit, Private Inurement, and Excess Benefit Transactions.

Chapter Six: The Exempt Organization as Lender or Ground Lessor.

Chapter Seven: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions.

Chapter Eight: The Unrelated Business Income Tax.

Chapter Nine: Debt-Financed Income.

Chapter Ten: Limitation on Excess Business Holdings.

Chapter Eleven: Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules.

Chapter Twelve: Healthcare Entities in Joint Ventures.

Appendix 12A Sample Conflicts of Interest Policy.

Chapter Thirteen: Low-Income Housing--New Markets, Rehabilitation, and Other Tax Credits Programs.

Appendix 13A New Markets Tax Credits Project Compliance/Qualification Checklist.

Chapter Fourteen: Joint Ventures with Universities.

Chapter Fifteen: Business Leagues Engaged in Joint Ventures.

Chapter Sixteen: Conservation Organizations in Joint Ventures.

Chapter Seventeen: International Joint Ventures.

Chapter Eighteen: Private Pension Fund Investments in Joint Ventures.

Chapter Nineteen: Exempt Organizations Investing Through Limited Liability Companies.

Chapter Twenty: Debt Restructuring and Asset Protection Issues.

Index.