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

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

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

29.11.2018

Verlag

John Wiley & Sons Inc

Seitenzahl

208

Maße (L/B/H)

25.4/17.8/1.1 cm

Gewicht

402 g

Auflage

4th edition

Sprache

Englisch

ISBN

978-1-119-51608-8

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

29.11.2018

Verlag

John Wiley & Sons Inc

Seitenzahl

208

Maße (L/B/H)

25.4/17.8/1.1 cm

Gewicht

402 g

Auflage

4th edition

Sprache

Englisch

ISBN

978-1-119-51608-8

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Joint Ventures Involving Tax-Exempt Organizations, 2018 Cumulative Supplement
  • Preface xi

    Acknowledgments xv

    Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1

    1.4 University Joint Ventures 1

    1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures 1

    1.6 Conservation Joint Ventures 2

    1.8 Rev. Rul. 98-15 and Joint Venture Structure (New) 2

    1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51 2

    1.14 The Exempt Organization as a Lender or Ground Lessor 2

    1.15 Partnership Taxation 3

    1.17 Use of a Subsidiary as a Participant in a Joint Venture 3

    1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings 4

    1.24 Other Developments 4

    Chapter 2: Taxation of Charitable Organizations 5

    2.1 Introduction (Revised) 5

    2.2 Categories of Exempt Organizations 10

    2.3 501(c)(3) Organizations: Statutory Requirements (Revised) 12

    2.6 Application for Exemption (Revised) 13

    2.7 Governance (Revised) 20

    2.8 Form 990: Reporting and Disclosure Requirements 21

    2.10 The IRS Audit 22

    2.11 Charitable Contributions 26

    Chapter 3: Taxation of Partnerships and Joint Ventures 33

    3.1 Scope of Chapter (New) 33

    3.3 Classification as a Partnership 36

    3.4 Alternatives to Partnerships 36

    3.7 Formation of Partnership (New) 36

    3.8 Tax Basis in Partnership Interest (Revised) 37

    3.9 Partnership Operations 37

    3.11 Sale or Other Disposition of Assets or Interests (Revised) 38

    3.12 Other Tax Issues (Revised) 39

    Chapter 4: Overview: Joint Ventures Involving Exempt Organizations 43

    4.1 Introduction (New) 43

    4.2 Exempt Organization as General Partner: A Historical Perspective (Revised) 44

    4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures 46

    4.9 Conversions from Exempt to For-Profit and from For-Profit to Exempt Entities 46

    4.10 Analysis of a Virtual Joint Venture 47

    Chapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions 49

    5.1 What Are Private Inurement and Private Benefit? 49

    5.2 Transactions in Which Private Benefit or Inurement May Occur 50

    5.3 Profit-Making Activities as Indicia of Nonexempt Purpose 51

    5.4 Intermediate Sanctions (Revised) 51

    5.7 State Activity with Respect to Insider Transactions 53

    Chapter 6: Engaging in a Joint Venture: The Choices 55

    6.1 Introduction (New) 55

    6.2 LLCs 56

    6.3 Use of a For-Profit Subsidiary as Participant in a Joint Venture (Revised) 56

    6.5 Private Foundations and Program-Related Investments (Revised) 60

    6.6 Nonprofits and Bonds 64

    6.7 Exploring Alternative Structures 66

    6.8 Other Approaches (Revised) 67

    Chapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions 71

    7.2 Prevention of Abusive Tax Shelters 71

    7.3 Excise Taxes and Penalties 72

    Chapter 8: The Unrelated Business Income Tax 73

    8.1 Introduction 73

    8.3 General Rule (Revised) 74

    8.4 Statutory Exceptions to UBIT (New) 75

    8.5 Modifications to UBIT (New) 75

    8.7 Calculation of UBIT (New) 75

    Chapter 9: Debt-Financed Income 81

    9.1 Introduction 81

    9.2 Debt-Financed Property (Revised) 81

    9.6 The Final Regulations 82

    Chapter 10: Limitation on Excess Business Holdings 85

    10.1 Introduction 85

    10.2 Excess Business Holdings: General Rules (Revised) 85

    10.3 Tax Imposed 86

    10.4 Exclusions (Revised) 86

    Chapter 12: Healthcare Entities in Joint Ventures 89

    12.1 Overview (New) 89

    12.2 Classifications of Joint Ventures 90

    12.3 Tax Analysis (Revised) 90

    12.4 Other Healthcare Industry Issues 93

    12.5 Preserving the 50/50 Joint Venture (Revised) 93

    12.9 Government Scrutiny 94

    12.11 The Patient Protection and Affordable Care Act of 2010: 501(r) and Other Statutory Changes Impacting Nonprofit Hospitals 94

    12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co-Ops: New Joint Venture Healthcare Entities 97

    Chapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs 99

    13.3 Low-Income Housing Tax Credit (Revised) 99

    13.4 Historic Investment Tax Credit 100

    13.6 New Markets Tax Credits (Revised) 104

    13.10 The Energy Tax Credits 120

    13.11 The Opportunity Zone Funds: New Section 1400Z-1 and Section 1400Z-2 (New) 121

    Chapter 14: Joint Ventures with Universities 131

    14.1 Introduction (New) 131

    14.5 Faculty Participation in Research Joint Ventures 136

    14.6 Nonresearch Joint Venture Arrangements 136

    14.7 Modes of Participation by Universities in Joint Ventures (Revised) 137

    Chapter 15: Business Leagues Engaged in Joint Ventures 141

    15.1 Overview (Revised) 141

    15.2 The Five-Prong Test 142

    15.3 Unrelated Business Income Tax 142

    Chapter 16: Conservation Organizations in Joint Ventures 143

    16.1 Overview 143

    16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit (Revised) 143

    16.3 Conservation Gifts and 170(h) Contributions (Revised) 144

    16.7 Emerging Issues (Revised) 156

    Chapter 17: International Joint Ventures 159

    17.5 General Grantmaking Rules 159

    17.11 Application of Foreign Tax Treaties (Revised) 160

    Chapter 19: Debt Restructuring and Asset Protection Issues 163

    19.1 Introduction (New) 163

    19.2 Overview of Bankruptcy (Revised) 163

    19.3 The Estate and the Automatic Stay (Revised) 164

    19.4 Case Administration (Revised) 165

    19.5 Chapter 11 Plan (Revised) 165

    19.6 Discharge (New) 166

    Index 167