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Joint Ventures Involving Tax-Exempt Organizations, Third Edition 2008 Supplement
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More About This Title Joint Ventures Involving Tax-Exempt Organizations, Third Edition 2008 Supplement

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A comprehensive and authoritative examination of the laws governing partnerships and JVs involving nonprofits, this book includes the latest case laws, treasury regulations, and IRS rulings in this area to enable your nonprofit to maximize its financing without jeopardizing its tax-exempt status. This 2008 Supplement includes non-tax law updates to healthcare joint ventures, coverage of Sarbanes-Oxley-like laws on the nonprofit sector, and much more.
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Michael Sanders 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 healthcare and low-income housing, associations and joint ventures between for-profits and nonprofits, 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 2005.

He was honored as one of "Washington, DC' 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 on 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, and Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, and 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).

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Acknowledgements.

Preface.

Chapter One: Introduction: Joint Ventures Involving Exempt Organizations Generally.

§ 1.2 Joint Ventures in General.

§ 1.3 Healthcare Joint Ventures.

§ 1.24 Other Developments.

Chapter Two: Taxation of Charitable Organizations.

§ 2.4 Statutory Requirements.

§ 2.8 Application for Exemption.

§ 2.9 Reporting Requirements.

§ 2.9A Redesigned 2008 Form 990 (New).

§ 2.13A Focus on Good Governance (New).

Appendix 2A (New): Redesigned Form 990 (2008).

Chapter Three: Taxation of Partnerships and Joint Ventures.

§ 3.12 Other Tax Issues.

Chapter Four: Overview: Joint Ventures Involving Exempt Organizations.

§ 4.4 Joint Ventures with Other Exempt Organizations.

§ 4.9 Use of a Supporting Organization in a Joint Venture.

§ 4.14 Reporting Requirements.

Appendix 4B (New): Redesigned Form 990 (2008) New Schedule R, Related Organizations and Unrelated Partnerships.

Chapter Five: Private Benefit, Private Inurement, and Excess Benefit Transactions.

§ 5.2 Transactions in Which Private Benefit or Inurement May Occur.

§ 5.4 Intermediate Sanctions.

Chapter Seven: Exempt Organizations as Accommodating Parties in TaxShelter Transactions.

§ 7.3 Excise Taxes and Penalties.

Chapter Eight: The Unrelated Business Income Tax.

§ 8.3 General Rule.

§ 8.8 Governmental Scrutiny and Legislative Initiatives.

Chapter Twelve: Healthcare Entities in Joint Ventures.

§ 12.3 Tax Analysis.

§ 12.4 Other Healthcare Industry Issues.

§ 12.8 UBIT Implications of Hospital Joint Ventures.

§ 12.9 Government Scrutiny.

§ 12.9A Committee Proposal (Control+Formula).

Appendix 12B (New): Redesigned Form 990 (2008) New Schedule H, Hospitals.

Chapter Thirteen: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs.

§ 13.2 Low-Income Housing Tax Credit.

§ 13.3 Historic Investment Tax Credit.

§ 13.5 New Market Tax Credits.

§ 13.6 Recent IRS Guidance Regarding Guarantees and Indemnifications.

Chapter Fourteen: Joint Ventures with Universities.

§ 14.2 IRS Focus on Universities.

§ 14.7 Modes of Participation by Universities in Joint Ventures.

Chapter Sixteen: Conservation Organizations in Joint Ventures.

§ 16.3 Conservation Gifts and §170(H) Contributions.

Chapter Seventeen: International Joint Ventures.

§ 17.3 Potential for Abuse: The Use of Charities as Accommodating Parties in International Terrorist Activities.

§ 17.4 Guidelines for U.S.-Based Charities Engaging in International Aid and International Charities.

Chapter Eighteen: Private Pension Fund Investments in Joint Ventures.

§ 18.1 Overview.

§ 18.2 Private Pension Fund Participation in Joint Ventures.

Chapter Nineteen: Exempt Organizations Investing through Limited Liability Companies.

§ 19.5 Tax Classification of LLCs under Check-the-Box Regulations.

Chapter Twenty: Debt Restructuring and Asset Protection Issues.

§ 20.1 Introduction.

§ 20.2 Overview of Bankruptcy.

§ 20.3 Automatic Stay.

Index.

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