Joint ventures involving tax-exempt organizations
Author(s)
Bibliographic Information
Joint ventures involving tax-exempt organizations
（Nonprofit law, finance, and management series）
J. Wiley & Sons, c2000
2nd ed
Available at / 7 libraries
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公益財団法人租税資料館資料閲覧室
acid-free paper345.9/S3W00508295,
: 2005 Cumulative Supplement345.9/S3J00506986 OPAC
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
This edition includes the latest case law, Treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status. New coverage includes: rules governing LLCs as joint ventures; the growing international scope of charitable organizations; the IRS's highly controversial partnership "anti-abuse" regulations; the use of subsidiaries; and more.
Table of Contents
Introduction: Joint Ventures Involving Exempt Organizations Generally. Taxation of Charitable Organizations. Taxation of Partnerships and Joint Ventures. Joint Ventures Involving Exempt Organizations Generally: An Overview. Private Benefit, Private Inurement, and Excess Benefit Transactions. The Exempt Organization as Lender or Ground Lessor. The Unrelated Business Income Tax. Debt-Financed Income. Limitation on Excess Business Holdings. Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules. Healthcare Entities in Joint Ventures. Low-Income Housing and Rehabilitation Tax Credits. Joint Ventures with Universities. Business Leagues Engaged in Joint Ventures. Nonpartnership Alternatives for Raising Capital: Qualified 501(c)(3)Bonds. International Joint Ventures. Exempt Organizations Investing Through Limited Liability Companies. Index.
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