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: 2018-11-19

Total Pages: 208

ISBN-13: 1119516129

DOWNLOAD EBOOK

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.

Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement
Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2022-12-19

Total Pages: 406

ISBN-13: 1119985374

DOWNLOAD EBOOK

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.

Joint Ventures Involving Tax-Exempt Organizations, 2021 Cumulative Supplement
Joint Ventures Involving Tax-Exempt Organizations, 2021 Cumulative Supplement

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2022-01-06

Total Pages: 354

ISBN-13: 1119845610

DOWNLOAD EBOOK

Stay up to date on all relevant regulatory and legislative changes, as well as leading case law, in a complicated area of law In the 2021 Cumulative Supplement to the 4th edition of Joint Ventures Involving Tax-Exempt Organizations, a renowned team of authors delivers the latest updates and developments in the legislation, regulations, and case law governing joint ventures with tax-exempt organizations. Practical and relevant commentary accompanies authoritative reviews of the most recent changes in this complex area of law, creating an essential and comprehensive resource for executives, managers, and other leaders engaged in joint ventures with tax-exempt organizations, as well as the professionals who advise them.

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

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2019-12-12

Total Pages: 259

ISBN-13: 1119615852

DOWNLOAD EBOOK

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 changes made to numerous tax codes and laws within the last year, 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.

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

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2020-12-03

Total Pages: 322

ISBN-13: 1119766214

DOWNLOAD EBOOK

A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations: 2020 Cumulative Supplement, 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: 2020 Cumulative Supplement, Fourth Edition is the most in-depth discussion of this critical topic.

Joint Ventures Involving Tax-Exempt Organizations, 2017 Cumulative Supplement
Joint Ventures Involving Tax-Exempt Organizations, 2017 Cumulative Supplement

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2017-10-12

Total Pages: 190

ISBN-13: 1119463114

DOWNLOAD EBOOK

The definitive guide to compliance for nonprofit joint ventures Joint Ventures Involving Tax-Exempt Organizations explores the laws, rules, and policies surrounding increasing collaborations between the nonprofit and for-profit sectors. Comprehensive, authoritative, and focused on the practical, this resource has been fully updated to reflect the latest rulings and regulatory changes pertaining to tax-exempt organizations. Countless footnotes, numerous citations to case law, Internal Revenue Code sections, and other relevant authority are provided, along with a host of useful sample forms. In an era of challenging economic forces, budgetary constraints and potential tax legislation, nonprofits and for-profits are partnering in creative arrangements to achieve mutual financial and tax-exempt goals. Improper structuring and inadequate safeguards can jeopardize an organization's tax-exempt status; careful planning is critical. Thorough examination of relevant laws and rulings guides practitioners and participants so that both the non-profit and for-profit partners will understand the requirements for maintaining tax-exemption: Analyze the various joint venture configurations that will protect tax-exempt status, including the new partnership audit rules Propose solutions to common challenges such as debt restructuring, use of tax credit financing, and asset protection issues Identify the structures best suited to achieve various goals based on applicable legal factors Partnering with for-profit businesses has brought both successes and unforeseen challenges to universities, research institutions, hospitals, low-income housing developments, and many more. As the charitable funding environment continues to face stresses, alternative avenues to generate revenue, such as joint ventures, will only become more prevalent. Joint Ventures Involving Tax-Exempt Organizations provides an invaluable resource for lawyers and nonprofits alike, putting the critical information you need at your fingertips.

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

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2016-12-12

Total Pages: 144

ISBN-13: 1118928482

DOWNLOAD EBOOK

For-profit strategy for the nonprofit world Joint Ventures Involving Tax-Exempt Organizations provides a detailed examination of the laws, rules, and regulations governing partnerships and joint ventures, with an emphasis on maintaining exempt status. This comprehensive guide has been completely revised and expanded to reflect the most recent legislation, providing readers with a complete, single-volume reference including interpretation and practical guidance. Sample documents allow for easy quick reference, and give readers the opportunity to see how the new laws are applied in real-world scenarios. Readers will learn how careful planning can engage the support of nonprofit and for-profit businesses without threatening an organization's tax-exempt status, and which joint ventures are more likely to produce the desired results for their particular organization. Joint ventures, partnerships, and alliances, long accepted as good business strategy in the for-profit world, are increasingly being adopted by nonprofits seeking creative means of financing in these difficult economic times. This book is a guide to properly planning and structuring these ventures to the utmost benefit of all entities involved, while maintaining compliance with tax-exemption qualifications. Review the taxation of charitable organization, partnerships, and joint ventures Discover which transactions are best suited to which organizations Learn the different joint venture configurations available to tax-exempt organizations, such as new market tax credit financing Examine the debt restructuring and asset protection issues that can arise Joint ventures are already working toward the benefit of hospitals, research facilities, universities, charter schools, and low-income housing developments, but careful planning and an appreciation of possible issues are required for successful undertaking. Joint Ventures Involving Tax-Exempt Organizations provides complete information and expert guidance, helping readers acquire the deep understanding critical to these transactions.

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

DOWNLOAD EBOOK

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.

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

Author: Michael I. Sanders

Publisher: John Wiley & Sons

Published: 2007-07-20

Total Pages: 954

ISBN-13: 047014808X

DOWNLOAD EBOOK

Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status.

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

Author: Jody Blazek

Publisher: John Wiley & Sons

Published: 2012-01-13

Total Pages: 898

ISBN-13: 1118185285

DOWNLOAD EBOOK

An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.