Joint Ventures Involving Tax-Exempt Organizations : 2019 Cumulative Supplement.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sanders, Michael I.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newark : John Wiley & Sons, Incorporated, 2019.
Edición:4th ed.
Temas:
Nonprofit organizations > Law and legislation > United States.
Nonprofit Organizations > Law And Legislation.
Nonprofit Organizations > Taxation.
Partnership.
Law > Corporate.
Business & Economics > Nonprofit Organizations & Charities > Finance & Accounting.
Business & Economics > General.
Nonprofit organizations > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • (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
  • (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
  • (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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