Joint ventures involving tax-exempt organizations
著者
書誌事項
Joint ventures involving tax-exempt organizations
（Nonprofit law, finance, and management series）
J. Wiley & Sons, c2000
2nd ed
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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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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
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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