In this helpful resource, partnerships and joint ventures are clearly defined, and the tests used by the IRS to evaluate these relationships are explained. The book also surveys methods that nonprofits can use to raise capital and reviews the guidelines governing nonprofit eligibility for federal housing assistance. The book includes sample forms, countless footnotes, and numerous citations to case law, Internal Revenue Code sections, and other relevant rulings. Written by a frequent lecturer on partnerships and exempt organizations, this invaluable guide is supplemented annually to ensure that subscribers are kept up-to-date on this constantly changing subject.
FREE Two-Day Shipping for students on millions of items. Learn more |
|
There is a newer edition of this item:
|
Book Description
Editorial Reviews
From the Publisher
A detailed examination of the laws, rules and regulations governing partnerships and joint ventures involving nonprofit organizations with an emphasis on maintaining exempt status. Contains a survey of other methods nonprofits can use to raise capital, a comprehensive review of the tax-exempt entity leasing rules and a review of the guidelines governing nonprofit eligibility for federal housing assistance programs.
--This text refers to an out of print or unavailable edition of this title.
About the Author
Michael Sanders focuses his practice in the area of taxation, offering particular expertise in matters affecting partnerships, limited liability companies, S corporations,real estate, and tax controversy. He also has a large practice in the area of exempt organizations involving healthcare and low-income housing, associations and joint ventures between for-profits and nonprofits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation.
Mr. Sanders was named by the Washington Business Journal as one of the City's Top Ten Lawyers and the City’s Top Tax Lawyer in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November 2005.
He was honored as one of "Washington, DC' Legal Elite" by Smart CEO magazine for 2006 and 2007. In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based on his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008.
Mr. Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Edition) published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown UniversityLaw School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, and Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, and conservation organizations, respectively).
Previously, Mr. Sanders served as an attorney-advisor to the Assistant Secretary of Tax Policy at the Office of Tax Legislative Counsel and as a trial attorney at the U.S. Department of Justice (Attorney General's Honors Program). --This text refers to an out of print or unavailable edition of this title.
Product Details
Would you like to update product info or give feedback on images?
|
More About the Author
Discover books, learn about writers, read author blogs, and more.
Customer Reviews
|
Share your thoughts with other customers:
|
||||||||||||||||||||||
|
Most Helpful Customer Reviews
5.0 out of 5 stars
Great overview for Tax Exempt Organizations,
By
This review is from: Joint Ventures Involving Tax-Exempt Organizations (Paperback)
This book provides a detailed overview of the primary forms of tax-exempt organizations. I found it very helpful and well written.
1 of 2 people found the following review helpful:
1.0 out of 5 stars
Supplement is useless without underlying text,
By MJDJD "MJD,JD" (Harrisburg, PA) - See all my reviews
This review is from: Joint Ventures Involving Tax-Exempt Organizations (Paperback)
Be careful when purchasing this product. The supplement is useless without the underlying text. This may not be clear when reviewing excerpts of the supplement that have been selected and offered for your review.
0 of 3 people found the following review helpful:
1.0 out of 5 stars
Did not receive - order cancelled,
By Marty (USA) - See all my reviews
This review is from: Joint Ventures Involving Tax-Exempt Organizations (Wiley Nonprofit Law, Finance and Management Series) (Hardcover)
This book had been sold and the seller had not taken off the website, so I did not receive it.
Share your thoughts with other customers: Create your own review
|
|
Inside This Book
(learn more)
First Sentence:
The participation of tax-exempt organizations in partnerships and joint ventures with taxable entities and other nonprofits is an area of continuing growth and interest. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
entity leasing rules, capital call provisions, involving exempt organizations, exempt general partner, intermediate sanctions provisions, whole hospital joint ventures, overall partnership loss, prohibited private benefit, exempt organization lender, intermediate sanctions proposed regulations, disregarding rent, other joint venture arrangement, state credit agency, prohibition against private benefit, reasonable guaranteed payment, zone facility bonds, qualifying income level, ground lessor, joint ventures with universities, partnership minimum gain, proposed revenue procedure, taxable partners, exempt business league, physician recruitment guidelines, nonrecourse deductions Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Sierra Club, Exempt Organization Tax Review, Marcus Owens, Tax Notes Today, Internal Revenue Code, New York, Daily Tax Report, Internal Revenue Service, Tax Reform Act, Supreme Court, United Cancer Council, Bond Article, Hospital Joint Venture Article, Housing Pioneers, Antikickback Statute, Technical Instruction Program Textbook, Uniform Limited Partnership Act, Internal Revenue Manual, American Campaign Academy, Ninth Circuit, San Antonio, Income Tax Treaty, Treasury Department, District of Columbia New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
The participation of tax-exempt organizations in partnerships and joint ventures with taxable entities and other nonprofits is an area of continuing growth and interest. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
entity leasing rules, capital call provisions, involving exempt organizations, exempt general partner, intermediate sanctions provisions, whole hospital joint ventures, overall partnership loss, prohibited private benefit, exempt organization lender, intermediate sanctions proposed regulations, disregarding rent, other joint venture arrangement, state credit agency, prohibition against private benefit, reasonable guaranteed payment, zone facility bonds, qualifying income level, ground lessor, joint ventures with universities, partnership minimum gain, proposed revenue procedure, taxable partners, exempt business league, physician recruitment guidelines, nonrecourse deductions Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, Sierra Club, Exempt Organization Tax Review, Marcus Owens, Tax Notes Today, Internal Revenue Code, New York, Daily Tax Report, Internal Revenue Service, Tax Reform Act, Supreme Court, United Cancer Council, Bond Article, Hospital Joint Venture Article, Housing Pioneers, Antikickback Statute, Technical Instruction Program Textbook, Uniform Limited Partnership Act, Internal Revenue Manual, American Campaign Academy, Ninth Circuit, San Antonio, Income Tax Treaty, Treasury Department, District of Columbia New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Citations (learn more)
This book cites 47
books:
See all 47 books this book cites
37
books
cite this book:
See all 37 books citing this book
- Tax Planning and Compliance for Tax-Exempt Organizations: Forms, Checklists, Procedures 1995 Cumulative Supplement (v. 4) by Jody Blazek in Front Matter
- The International Guide to Nonprofit Law (Wiley Nonprofit Law, Finance and Management Series) by Lester M. Salamon in Front Matter
- Faith-Based Management: Leading Organizations That are Based on More Than Just Mission by Peter C. Brinckerhoff in Front Matter
- The Nonprofit Guide to the Internet: How to Survive and Thrive by Michael Johnston in Front Matter
- Developing Affordable Housing, 1995 Supplement: A Practical Guide for Nonprofit Organizations (Nonprofit Law, Finance & Management) by Bennett L. Hecht in Front Matter
See all 47 books this book cites
- The Second Legal Answer Book for Nonprofit Organizations (Wiley Nonprofit Law, Finance and Management Series) by Bruce R. Hopkins in Front Matter, and Back Matter
- The Tax Law of Associations by Bruce R. Hopkins on page 210, and page 236
- The Nonprofit Guide to the Internet: How to Survive and Thrive by Michael Johnston in Front Matter
- Special Events: Proven Strategies for Nonprofit Fund Raising by Alan L. Wendroff in Front Matter
- Governing Nonprofit Organizations: Federal and State Law and Regulation by Marion R. Fremont-Smith on page 296
See all 37 books citing this book
Books on Related Topics
(learn more)
|
Tag this product(What's this?)Think of a tag as a keyword or label you consider is strongly related to this product.
Tags will help all customers organize and find favorite items. |
Sell a Digital Version of This Book in the Kindle Store
If you are a publisher or author and hold the digital rights to a book, you can sell a digital version of it in our Kindle Store.
Learn more
Customer Discussions
|
This product's forum
Active discussions in related forums
Search Customer Discussions
|
Related forums
|
