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|a 1133278998
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|a 9781119615965
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|z (OCoLC)1133278998
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|a KF1388
|b .S263 2020
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|a 343.73066
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| 049 |
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|a UAMI
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| 100 |
1 |
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|a Sanders, Michael I.
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|a Joint Ventures Involving Tax-Exempt Organizations :
|b 2019 Cumulative Supplement.
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| 250 |
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|a 4th ed.
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| 260 |
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|a Newark :
|b John Wiley & Sons, Incorporated,
|c 2019.
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| 300 |
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|a 1 online resource (259 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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|a Print version record.
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|a Cover -- Title Page -- Copyright -- Contents -- Preface -- Acknowledgments -- Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations -- 1.4 University Joint Ventures -- 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures -- 1.6 Conservation Joint Ventures -- 1.8 Rev. Rul. 98-15 and Joint Venture Structure -- 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51 -- 1.14 The Exempt Organization as a Lender or Ground Lessor -- 1.15 Partnership Taxation -- (a) Overview -- (b) Bargain Sale Including "Like Kind" Exchange
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|a 1.17 Use of a Subsidiary as a Participant in a Joint Venture -- 1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings -- 1.24 Other Developments -- Chapter 2: Taxation of Charitable Organizations -- 2.1 Introduction (Revised) -- 2.2 Categories of Exempt Organizations (Revised) -- (a) 501(c)(4) Organizations: A Brief Overview -- 2.3 501(c)(3) Organizations: Statutory Requirements (Revised) -- (a) Organizational Test -- (b) Operational Test -- 2.4 Charitable Organizations: General Requirements
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| 505 |
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|a (A) Organization Must Benefit a Charitable Class (New) -- 2.6 Application for Exemption -- (a) Individual Organizations -- (c) Social Welfare Group Exemptions -- 2.7 Governance -- 2.8 Form 990: Reporting and Disclosure Requirements (Revised) -- (a) Who Must File -- (b) Disclosure of Returns -- 2.10 The IRS Audit -- (c) Strategies in the Event of a Proposed Revocation of 501(c)(3) Status -- 2.11 Charitable Contributions (Revised) -- (a) Contributions of Cash, Ordinary Income Property, and Short-Term Capital Gain Property -- (c) Contributions of Conservation Easements
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| 505 |
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|a (E) Charitable Contributions to SMLLCs -- (f) Contribution of LLC/Partnership Interests to Charity -- Chapter 3: Taxation of Partnerships and Joint Ventures -- 3.1 Scope of Chapter -- (a) Treatment of Business Income to Noncorporate Taxpayers -- 3.3 Classification as a Partnership -- (b) Overview of the Check-the-Box Regulations -- (f) IRS Analysis: The Double-Prong Test and Rev. Rul. 98-15 -- 3.4 Alternatives to Partnerships -- (b) Title-Holding Companies -- 3.7 Formation of Partnership -- (b) Partnership Interest in Exchange for Services -- 3.8 Tax Basis in Partnership Interest
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|a (A) Loss Limitation -- (b) Basis -- (c) Liabilities and Economic Risk of Loss -- 3.9 Partnership Operations -- (d) Transactions between Partner and Partnership -- 3.11 Sale or Other Disposition of Assets or Interests -- (c) Termination of the Partnership -- (d) Liquidating Distributions -- (f) Application of Bargain Sale Technique to "Burned Out" Shelters -- 3.12 Other Tax Issues (Revised) -- (c) Passive Activity Loss Rules -- (f) Unified Audits and Adjustments -- Chapter 4: Overview: Joint Ventures Involving Exempt Organizations -- 4.1 Introduction
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| 500 |
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|a 4.2 Exempt Organization as General Partner: A Historical Perspective
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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0 |
|a Nonprofit organizations
|x Law and legislation
|z United States.
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| 650 |
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4 |
|a Nonprofit Organizations
|x Law And Legislation.
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| 650 |
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4 |
|a Nonprofit Organizations
|x Taxation.
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| 650 |
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4 |
|a Partnership.
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| 650 |
|
4 |
|a Law
|x Corporate.
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| 650 |
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4 |
|a Business & Economics
|x Nonprofit Organizations & Charities
|x Finance & Accounting.
|
| 650 |
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4 |
|a Business & Economics
|x General.
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| 650 |
|
7 |
|a Nonprofit organizations
|x Law and legislation
|2 fast
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| 651 |
|
7 |
|a United States
|2 fast
|1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq
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| 758 |
|
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|i has work:
|a Joint Ventures Involving Tax-Exempt Organizations (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCFFg9R8TF4Tq84Qb7hy68C
|4 https://id.oclc.org/worldcat/ontology/hasWork
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| 776 |
0 |
8 |
|i Print version:
|a Sanders, Michael I.
|t Joint Ventures Involving Tax-Exempt Organizations : 2019 Cumulative Supplement.
|d Newark : John Wiley & Sons, Incorporated, ©2019
|z 9781119615859
|
| 856 |
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