{"product_id":"joint-ventures-involving-tax-exempt-organizations-2022-cumulative-supplement","title":"Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative Supplement","description":"\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003eAcknowledgments xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.4 University Joint Ventures 1\u003c\/p\u003e \u003cp\u003e1.5 Low- Income Housing and New Markets Tax Credit Joint Ventures 1\u003c\/p\u003e \u003cp\u003e1.6 Conservation Joint Ventures 2\u003c\/p\u003e \u003cp\u003e1.8 Rev. Rul. 98- 15 and Joint Venture Structure 2\u003c\/p\u003e \u003cp\u003e1.10 Ancillary Joint Ventures: Rev. Rul. 2004- 51 2\u003c\/p\u003e \u003cp\u003e1.14 The Exempt Organization as a Lender or Ground Lessor 2\u003c\/p\u003e \u003cp\u003e1.15 Partnership Taxation 3\u003c\/p\u003e \u003cp\u003e1.17 Use of a Subsidiary as a Participant in a Joint Venture 3\u003c\/p\u003e \u003cp\u003e1.22 Limitation on Private Foundation’s Activities That Limit Excess Business Holdings 4\u003c\/p\u003e \u003cp\u003e1.24 Other Developments 4\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Taxation of Charitable Organizations 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Introduction 9\u003c\/p\u003e \u003cp\u003e2.2 Categories of Exempt Organizations (Revised) 15\u003c\/p\u003e \u003cp\u003e2.3 501(c) (3) Organizations: Statutory Requirements 19\u003c\/p\u003e \u003cp\u003e2.4 Charitable Organizations: General Requirements 22\u003c\/p\u003e \u003cp\u003e2.5 Categories of Charitable Organizations (New) 23\u003c\/p\u003e \u003cp\u003e2.6 Application for Exemption 25\u003c\/p\u003e \u003cp\u003e2.7 Governance 34\u003c\/p\u003e \u003cp\u003e2.8 Form 990: Reporting and Disclosure Requirements (Revised) 35\u003c\/p\u003e \u003cp\u003e2.9 Redesigned Form 990 (New) 37\u003c\/p\u003e \u003cp\u003e2.10 The IRS Audit (Revised) 37\u003c\/p\u003e \u003cp\u003e2.11 Charitable Contributions (Revised) 42\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Taxation of Partnerships and Joint Ventures 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Scope of Chapter 53\u003c\/p\u003e \u003cp\u003e3.3 Classification as a Partnership (Revised) 56\u003c\/p\u003e \u003cp\u003e3.4 Alternatives to Partnerships 70\u003c\/p\u003e \u003cp\u003e3.7 Formation of Partnership 70\u003c\/p\u003e \u003cp\u003e3.8 Tax Basis in Partnership Interest 70\u003c\/p\u003e \u003cp\u003e3.9 Partnership Operations 71\u003c\/p\u003e \u003cp\u003e3.10 Partnership Distributions to Partners 72\u003c\/p\u003e \u003cp\u003e3.11 Sale or Other Disposition of Assets or Interests 72\u003c\/p\u003e \u003cp\u003e3.12 Other Tax Issues 73\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Overview: Joint Ventures Involving Exempt Organizations 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Introduction 79\u003c\/p\u003e \u003cp\u003e4.2 Exempt Organization as General Partner: A Historical Perspective 80\u003c\/p\u003e \u003cp\u003e4.6 Revenue Ruling 2004- 51 and Ancillary Joint Ventures 82\u003c\/p\u003e \u003cp\u003e4.9 Conversions from Exempt to For- Profit and from For- Profit to Exempt Entities 82\u003c\/p\u003e \u003cp\u003e4.10 Analysis of a Virtual Joint Venture 82\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions 85\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 What Are Private Inurement and Private Benefit? 85\u003c\/p\u003e \u003cp\u003e5.2 Transactions in Which Private Benefit or Inurement May Occur 87\u003c\/p\u003e \u003cp\u003e5.3 Profit- Making Activities as Indicia of Nonexempt Purpose 89\u003c\/p\u003e \u003cp\u003e5.4 Intermediate Sanctions (Revised) 89\u003c\/p\u003e \u003cp\u003e5.7 State Activity with Respect to Insider Transactions 99\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Engaging in a Joint Venture: The Choices 101\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Introduction 101\u003c\/p\u003e \u003cp\u003e6.2 LLCs 102\u003c\/p\u003e \u003cp\u003e6.3 Use of a For- Profit Subsidiary as Participant in a Joint Venture (Revised) 103\u003c\/p\u003e \u003cp\u003e6.5 Private Foundations and Program- Related Investments (Revised) 115\u003c\/p\u003e \u003cp\u003e6.6 Nonprofits and Bonds 120\u003c\/p\u003e \u003cp\u003e6.7 Exploring Alternative Structures (Revised) 122\u003c\/p\u003e \u003cp\u003e6.8 Other Approaches 126\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions 135\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.2 Prevention of Abusive Tax Shelters 135\u003c\/p\u003e \u003cp\u003e7.3 Excise Taxes and Penalties 136\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: The Unrelated Business Income Tax 137\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Introduction 137\u003c\/p\u003e \u003cp\u003e8.3 General Rule 138\u003c\/p\u003e \u003cp\u003e8.4 Statutory Exceptions to UBIT 139\u003c\/p\u003e \u003cp\u003e8.5 Modifications to UBIT 140\u003c\/p\u003e \u003cp\u003e8.7 Calculation of UBIT 140\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Debt- Financed Income 157\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Introduction 157\u003c\/p\u003e \u003cp\u003e9.2 Debt- Financed Property 157\u003c\/p\u003e \u003cp\u003e9.3 The 514(c) (9) Exception (New) 158\u003c\/p\u003e \u003cp\u003e9.6 The Final Regulations 158\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Limitation on Excess Business Holdings 161\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Introduction 161\u003c\/p\u003e \u003cp\u003e10.2 Excess Business Holdings: General Rules (Revised) 161\u003c\/p\u003e \u003cp\u003e10.3 Tax Imposed 163\u003c\/p\u003e \u003cp\u003e10.4 Exclusions (Revised) 164\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Impact on Taxable Joint Ventures: Tax- Exempt Entity Leasing Rules (New) 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.3 Internal Revenue Code 168(H) 169\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Healthcare Entities in Joint Ventures 171\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12.1 Overview 171\u003c\/p\u003e \u003cp\u003e12.2 Classifications of Joint Ventures 172\u003c\/p\u003e \u003cp\u003e12.3 Tax Analysis 173\u003c\/p\u003e \u003cp\u003e12.4 Other Healthcare Industry Issues 175\u003c\/p\u003e \u003cp\u003e12.5 Preserving the 50\/50 Joint Venture 176\u003c\/p\u003e \u003cp\u003e12.9 Government Scrutiny 176\u003c\/p\u003e \u003cp\u003e12.11 The Patient Protection and Affordable Care Act of 2010:  501(R) and Other Statutory Changes Impacting Nonprofit Hospitals 177\u003c\/p\u003e \u003cp\u003e12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co- Ops: New Joint Venture Healthcare Entities (Revised) 180\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Low- Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs 181\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.2 Nonprofit- Sponsored LIHTC Project 181\u003c\/p\u003e \u003cp\u003e13.3 Low- Income Housing Tax Credit (Revised) 182\u003c\/p\u003e \u003cp\u003e13.4 Historic Investment Tax Credit 186\u003c\/p\u003e \u003cp\u003e13.6 New Markets Tax Credits (Revised) 196\u003c\/p\u003e \u003cp\u003e13.10 The Energy Tax Credits 212\u003c\/p\u003e \u003cp\u003e13.11 The Opportunity Zone Funds: New Section 1400Z- 1 and Section 1400Z- 2 (Revised) 213\u003c\/p\u003e \u003cp\u003eAppendix 13B 275\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Joint Ventures with Universities 291\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e14.1 Introduction 291\u003c\/p\u003e \u003cp\u003e14.3 Colleges and Universities IRS Compliance Initiative 297\u003c\/p\u003e \u003cp\u003e14.5 Faculty Participation in Research Joint Ventures 298\u003c\/p\u003e \u003cp\u003e14.6 Nonresearch Joint Venture Arrangements 301\u003c\/p\u003e \u003cp\u003e14.7 Modes of Participation by Universities in Joint Ventures (Revised) 301\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Business Leagues Engaged in Joint Ventures 313\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e15.1 Overview 313\u003c\/p\u003e \u003cp\u003e15.2 The Five- Prong Test (Revised) 314\u003c\/p\u003e \u003cp\u003e15.3 Unrelated Business Income Tax 315\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Conservation Organizations in Joint Ventures 317\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.1 Overview 317\u003c\/p\u003e \u003cp\u003e16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit 317\u003c\/p\u003e \u003cp\u003e16.3 Conservation Gifts and 170(h) Contributions (Revised) 318\u003c\/p\u003e \u003cp\u003e16.7 Emerging Issues 344\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: International Joint Ventures 345\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e17.5 General Grantmaking Rules 345\u003c\/p\u003e \u003cp\u003e17.11 Application of Foreign Tax Treaties 347\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19: Debt Restructuring and Asset Protection Issues 351\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e19.1 Introduction 351\u003c\/p\u003e \u003cp\u003e19.2 Overview of Bankruptcy 351\u003c\/p\u003e \u003cp\u003e19.3 The Estate and the Automatic Stay 352\u003c\/p\u003e \u003cp\u003e19.4 Case Administration 353\u003c\/p\u003e \u003cp\u003e19.5 Chapter 11 Plan 354\u003c\/p\u003e \u003cp\u003e19.6 Discharge 355\u003c\/p\u003e \u003cp\u003e19.7 Special Issues: Consequences of Debt Reduction 355\u003c\/p\u003e \u003cp\u003eIndex 357\u003c\/p\u003e","brand":"Michael I. 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