- Cover
- Preface
- Acknowledgments
- CHAPTER 1: Introduction: Joint Ventures Involving Exempt Organizations
- § 1.4 UNIVERSITY JOINT VENTURES
- § 1.5 LOW-INCOME HOUSING AND NEW MARKETS TAX CREDIT JOINT VENTURES
- § 1.6 CONSERVATION JOINT VENTURES
- § 1.8 REV. RUL. 98-15 AND JOINT VENTURE STRUCTURE
- § 1.10 ANCILLARY JOINT VENTURES: REV. RUL. 2004-51
- § 1.14 THE EXEMPT ORGANIZATION AS A LENDER OR GROUND LESSOR
- § 1.15 PARTNERSHIP TAXATION
- § 1.17 USE OF A SUBSIDIARY AS A PARTICIPANT IN A JOINT VENTURE
- § 1.22 LIMITATION ON PRIVATE FOUNDATION'S ACTIVITIES THAT LIMIT EXCESS BUSINESS HOLDINGS
- § 1.24 OTHER DEVELOPMENTS
- CHAPTER 2: Taxation of Charitable Organizations
- § 2.1 INTRODUCTION (REVISED)
- § 2.2 CATEGORIES OF EXEMPT ORGANIZATIONS (REVISED)
- § 2.3 § 501(C)(3) ORGANIZATIONS: STATUTORY REQUIREMENTS (REVISED)
- § 2.4 CHARITABLE ORGANIZATIONS: GENERAL REQUIREMENTS
- § 2.6 APPLICATION FOR EXEMPTION
- § 2.7 GOVERNANCE
- § 2.8 FORM 990: REPORTING AND DISCLOSURE REQUIREMENTS (REVISED)
- § 2.10 THE IRS AUDIT
- § 2.11 CHARITABLE CONTRIBUTIONS (REVISED)
- NOTES
- CHAPTER 3: Taxation of Partnerships and Joint Ventures
- CHAPTER 4: Overview: Joint Ventures Involving Exempt Organizations
- CHAPTER 5: Private Benefit, Private Inurement, and Excess Benefit Transactions
- CHAPTER 6: Engaging in a Joint Venture: The Choices
- CHAPTER 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions
- CHAPTER 8: The Unrelated Business Income Tax
- CHAPTER 9: Debt-Financed Income
- CHAPTER 10: Limitation on Excess Business Holdings
- CHAPTER 12: Healthcare Entities in Joint Ventures
- § 12.1 OVERVIEW
- § 12.2 CLASSIFICATIONS OF JOINT VENTURES
- § 12.3 TAX ANALYSIS
- § 12.4 OTHER HEALTHCARE INDUSTRY ISSUES
- § 12.5 PRESERVING THE 50/50 JOINT VENTURE
- § 12.9 GOVERNMENT SCRUTINY
- § 12.11 THE PATIENT PROTECTION AND AFFORDABLE CARE ACT OF 2010: § 501(R) AND OTHER STATUTORY CHANGES IMPACTING NONPROFIT HOSPITALS
- § 12.12 THE PATIENT PROTECTION AND AFFORDABLE CARE ACT OF 2010: ACOS AND CO-OPS: NEW JOINT VENTURE HEALTHCARE ENTITIES
- NOTES
- CHAPTER 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs
- § 13.2 NONPROFIT-SPONSORED LIHTC PROJECT (NEW)
- § 13.3 LOW-INCOME HOUSING TAX CREDIT (REVISED)
- § 13.4 HISTORIC INVESTMENT TAX CREDIT
- § 13.6 NEW MARKETS TAX CREDITS (REVISED)
- § 13.10 THE ENERGY TAX CREDITS
- § 13.11 THE OPPORTUNITY ZONE FUNDS: NEW SECTION 1400Z-1 AND SECTION 1400Z-2 (REVISED)
- APPENDIX 13B (NEW)
- NOTES
- CHAPTER 14: Joint Ventures with Universities
- CHAPTER 15: Business Leagues Engaged in Joint Ventures
- CHAPTER 16: Conservation Organizations in Joint Ventures
- CHAPTER 17: International Joint Ventures
- CHAPTER 19: Debt Restructuring and Asset Protection Issues
- Index
- End User License Agreement
-
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