Joint Ventures Involving Tax-Exempt Organizations

Overview

A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status. Contains a survey of other methods nonprofits can use to raise capital, a comprehensive review of the tax-exempt entity leasing rules and a review of the guidelines governing nonprofit eligibility for federal housing assistance programs.
Read More Show Less
... See more details below
Hardcover (New Edition)
$216.20
BN.com price
(Save 13%)$250.00 List Price
Other sellers (Hardcover)
  • All (8) from $170.45   
  • New (6) from $170.45   
  • Used (2) from $186.35   

Overview

A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status. Contains a survey of other methods nonprofits can use to raise capital, a comprehensive review of the tax-exempt entity leasing rules and a review of the guidelines governing nonprofit eligibility for federal housing assistance programs.
Read More Show Less

Product Details

  • ISBN-13: 9781118317112
  • Publisher: Wiley
  • Publication date: 9/16/2013
  • Series: Wiley Nonprofit Authority Series
  • Edition description: New Edition
  • Edition number: 4
  • Pages: 1472
  • Sales rank: 1,312,217
  • Product dimensions: 7.30 (w) x 10.20 (h) x 2.10 (d)

Meet the Author

Michael I. Sanders, Partner at Blank Rome LLP, focuses his practice in the area of taxation, offering particular expertise in matters affecting partnerships, limited liability companies, S-corporations, real estate and tax controversy. He also has a large practice in the area of exempt organizations involving health care and low-income housing, associations and joint ventures between for-profits and non-profits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation.
Mr. Sanders was named by the Washington Business Journal as one of the City's Top Ten Lawyers and the City's Top Tax Lawyer in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November of 2005.
He was honored as one of "Washington, DC's Legal Elite" by Smart CEO Magazine for 2006 and 2007. In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008.
Mr. Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Edition) published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown University Law School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, conservation organizations, respectively.
Previously, Mr. Sanders served as an Attorney-Advisor to the Assistant Secretary of Tax Policy at the Office of Tax Legislative Counsel and as a Trial Attorney at the U.S. Department of Justice (Attorney General's Honors Program).
Read More Show Less

Table of Contents

Ch. 1 Introduction: Joint Ventures Involving Exempt Organizations Generally 1
Ch. 2 Taxation of Charitable Organizations 27
Ch. 3 Taxation of Partnerships and Joint Ventures 72
Ch. 4 Joint Ventures Involving Exempt Organizations Generally: An Overview 118
Ch. 5 Private Benefit, Private Inurement, and Excess Benefit Transactions 181
Ch. 6 The Exempt Organization as Lender or Ground Lessor 223
Ch. 7 The Unrelated Business Income Tax 243
Ch. 8 Debt-Financed Income 289
Ch. 9 Limitation on Excess Business Holdings 308
Ch. 10 Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules 316
Ch. 11 Healthcare Entities in Joint Ventures 328
Ch. 12 Low-Income Housing and Rehabilitation Tax Credits 416
Ch. 13 Joint Ventures with Universities 447
Ch. 14 Business Leagues Engaged in Joint Ventures 476
Ch. 15 Nonpartnership Alternatives for Raising Capital: Qualified [actual symbol not reproducible]501(c)(3) Bonds 496
Ch. 16 International Joint Ventures 530
Ch. 17 Exempt Organizations Investing Through Limited Liability Companies 550
Index 579
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)