Joint Ventures Involving Tax-Exempt Organizations
Joint Ventures Involving Tax-Exempt Organizations

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2013-09-03

Total Pages: 1472

ISBN-13: 111842168X

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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.

The Law of Tax-Exempt Organizations
The Law of Tax-Exempt Organizations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2010-04-05

Total Pages: 338

ISBN-13: 047045704X

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Nonprofit organizations are subject to a complex set of regulations and laws. Written in plain English, this book keeps tax-exempt organizations up-to-date on all current regulations pertaining to tax-exempt organizations. It ensures professionals are well-prepared to make decisions about their organizations actions and future. It is a definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. This guide is supplemented annually to keep the lawyers and managers of nonprofit organizations on top of the latest nonprofit legal and tax developments.

The Law of Tax-Exempt Organizations, 2016 Supplement, + Website
The Law of Tax-Exempt Organizations, 2016 Supplement, + Website

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2016-03-28

Total Pages: 224

ISBN-13: 1119238404

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The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library. The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law. Get up to date on the latest IRS rulings, regulatory changes, and court opinions Understand the legal guidelines relevant to your organization Become better-equipped to make short- and long-term strategy decisions Stay current on laws pertaining to governance, fund raising, business activities, and more This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation.

Joint Ventures Involving Tax-Exempt Organizations, 2018 Cumulative Supplement
Joint Ventures Involving Tax-Exempt Organizations, 2018 Cumulative Supplement

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2018-11-29

Total Pages: 208

ISBN-13: 1119516080

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Effective strategies for non-profit entities in a profit-based world Joint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the “siloing” of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization. Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines. Identify the most appropriate transactions for nonprofit organizations Recognize potential problems stemming from debt restructuring and asset protection plans Reference charitable organization, partnerships, and joint venture taxation guidelines Understand which joint venture configurations are best suited to tax-exempt organizations Joint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation—but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.

The Law of Tax-Exempt Organizations
The Law of Tax-Exempt Organizations

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2020-03-30

Total Pages: 308

ISBN-13: 1119639220

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Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. This thoroughly revised Twelfth Edition provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. The 2020 Cumulative Supplement is included to ensure that you don't miss any important updates. This product also includes access to the companion website, full of additional digital resources.

The Law of Tax-Exempt Organizations, 2016 Supplement
The Law of Tax-Exempt Organizations, 2016 Supplement

Author: Bruce R. Hopkins

Publisher: John Wiley & Sons

Published: 2016-03-21

Total Pages: 228

ISBN-13: 1119259134

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The updated definitive reference for nonprofit tax law The Law of Tax-Exempt Organizations is the classic reference for non-profit tax law, written by the most respected name in the field. Author Bruce R. Hopkins provides comprehensive and authoritative coverage of the taxation of exempt organizations to help both lawyers and managers make better-informed decisions regarding the actions and future of their organizations. This supplement includes the latest rulings, regulations, court opinions, and much more, including expanded discussion of the private benefit doctrine, integration of Treasury Department regulations, new rules for supporting organizations and donor-advised funds, and detailed guidance on nonprofit governance and nonprofit regional healthcare cooperatives. Written in plain English to facilitate quick and easy reference, this book is a vital part of any nonprofit's reference library. The laws pertaining to nonprofit organizations are constantly evolving, and keeping up to date with the changes may mean the difference between meeting organizational objectives or incurring costly penalties. Supplemented annually to provide a one-stop collection of pertinent updates, this book is an invaluable reference for all aspects of nonprofit law. Get up to date on the latest IRS rulings, regulatory changes, and court opinions Understand the legal guidelines relevant to your organization Become better-equipped to make short- and long-term strategy decisions Stay current on laws pertaining to governance, fund raising, business activities, and more This Eleventh Edition is an important revision and expansion to the definitive one-volume reference, and this supplement extends the utility by providing comprehensive coverage of changes and new developments. As both laws and organizations evolve, The Law of Tax-Exempt Organizations is the definitive guide to nonprofit taxation and regulation.

Tax Planning and Compliance for Tax-Exempt Organizations
Tax Planning and Compliance for Tax-Exempt Organizations

Author: Jody Blazek

Publisher: John Wiley & Sons

Published: 2004-05-21

Total Pages: 896

ISBN-13: 0471677523

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Tax Planning and Compliance for Tax-Exempt Organizations:Rules, Checklists, and Procedures, Fourth Edition is anindispensable guide to navigating the complex maze of nonprofit taxrules and regulations. Along with clear, concise instructions forfiling Forms 990 and other important IRS forms and documents, thispractical guide covers the significant issues facing nonprofitorganizations, including unrelated business income, privateinurement, affiliations, and employment taxes. It also providespractical guidance on obtaining the tax exemption; reporting toboards, auditors, and the IRS; testing ongoing tax compliance; andmanaging lobbying expenditure. An essential, timesaving guide for accountants, lawyers,nonprofit executives and directors, consultants, and volunteers,this Fourth Edition offers: A supplemental, annual update to keep subscribers current onrelevant changes in IRS forms, requirements, and related taxprocedures. Easy-to-use checklists highlighting such critical concerns astax-exempt eligibility, reporting to the IRS, and taxcompliance. A variety of sample documents, including organizational bylaws,letters of application, and completed IRS forms. Helpful practice aids, such as a comparison chart summarizingthe differences between public and private charitableorganizations. Practical tips and suggestions for handling such criticalsituations as preparing for and surviving an IRS examination.