Partnerships and Joint Ventures Involving Tax-Exempt Organizations, 1995 Supplement
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More About This Title Partnerships and Joint Ventures Involving Tax-Exempt Organizations, 1995 Supplement
English
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.
English
Taxation of Charitable Organizations.
Taxation of Partnerships and Joint Ventures.
Partnerships and Joint Ventures Involving Exempt Organizations Generally: Impact on Tax Exemption.
Private Benefit and Inurement.
The Exempt Organization as Lender or Ground Lessor.
The Unrelated Business Income Tax.
Debt-Financed Income.
Limitation on Excess Business Holdings.
Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules.
Health Care Entities in Joint Ventures.
Low-Income Housing and Rehabilitation Tax Credits.
Joint Ventures with Universities.
Business Leagues Engaged in Joint Ventures.
Private Pension Fund Investments in Joint Ventures.
Nonpartnership Alternatives for Raising Capital: Qualified Section 501(c)(3) Bonds.
Appendix.
