{"product_id":"joint-ventures-involving-tax-exempt-organizations-2022-cumulative-supplement-by-michael-i-sanders-9781119985204","title":"Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement","description":"\u003cdiv class=\"book-description\"\u003e\n\u003cp\u003e\u003cb\u003eA comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures\u003c\/b\u003e\u003c\/p\u003e\n\n\u003cp\u003e\u003ci\u003eJoint Ventures Involving Tax-Exempt Organizations, Fourth Edition\u003c\/i\u003e 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.\u003c\/p\u003e\n\n\u003cul\u003e\n  \u003cli\u003eFeatures in-depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimise UBIT.\u003c\/li\u003e\n  \u003cli\u003eIncludes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings.\u003c\/li\u003e\n  \u003cli\u003ePresents models, guidelines, and suggestions for structuring joint ventures and minimising the risk of audit.\u003c\/li\u003e\n  \u003cli\u003eContains 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.\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003cp\u003eWritten by a noted expert in the field, \u003ci\u003eJoint Ventures Involving Tax-Exempt Organizations, Fourth Edition\u003c\/i\u003e is the most in-depth discussion of this critical topic.\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Unknown","offers":[{"title":"Default Title","offer_id":46854626083052,"sku":"9781119985204","price":285.99,"currency_code":"NZD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0705\/7784\/8556\/files\/ca833e78a2d8407922fedc11aeacfcf8.jpg?v=1759267330","url":"https:\/\/bookhero.co.nz\/products\/joint-ventures-involving-tax-exempt-organizations-2022-cumulative-supplement-by-michael-i-sanders-9781119985204","provider":"Book Hero","version":"1.0","type":"link"}