Joint Ventures Involving Tax-Exempt Organizations / Wiley Nonprofit Authority (PDF)

A comprehensive, revised, and expanded guide covering tax-exempt
organizations engaging in joint ventures

Joint Ventures Involving Tax-Exempt Organizations, Fourth
Edition 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.

* Features in depth analysis of the IRS's requirements for
structuring joint ventures to protect a nonprofit's exemption as
well as to minimize UBIT

* Includes sample models, checklists, and numerous citations to
Internal Revenue Code sections, Treasury Regulations, case law, and
IRS rulings

* Presents models, guidelines, and suggestions for structuring
joint ventures and minimizing the risk of audit

* Contains 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

Written by a noted expert in the field, Joint Ventures
Involving Tax-Exempt Organizations, Fourth Edition is the most
in-depth discussion of this critical topic.