Chapter One: Introduction: Joint Ventures Involving Exempt Organizations Generally. § 1.2 Joint Ventures in General. § 1.3 Healthcare Joint Ventures. § 1.24 Other Developments. Chapter Two: Taxation of Charitable Organizations.
§ 2.4 Statutory Requirements. § 2.8 Application for Exemption. § 2.9 Reporting Requirements. § 2.9A Redesigned 2008 Form 990 (New).
§ 2.13A Focus on Good Governance (New). Appendix 2A (New): Redesigned Form 990 (2008). Chapter Three: Taxation of Partnerships and Joint Ventures. § 3.12 Other Tax Issues. Chapter Four: Overview: Joint Ventures Involving Exempt Organizations. § 4.
4 Joint Ventures with Other Exempt Organizations. § 4.9 Use of a Supporting Organization in a Joint Venture. § 4.14 Reporting Requirements. Appendix 4B (New): Redesigned Form 990 (2008) New Schedule R, Related Organizations and Unrelated Partnerships. Chapter Five: Private Benefit, Private Inurement, and Excess Benefit Transactions. § 5.
2 Transactions in Which Private Benefit or Inurement May Occur. § 5.4 Intermediate Sanctions. Chapter Seven: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions. § 7.3 Excise Taxes and Penalties. Chapter Eight: The Unrelated Business Income Tax. § 8.
3 General Rule. § 8.8 Governmental Scrutiny and Legislative Initiatives. Chapter Twelve: Healthcare Entities in Joint Ventures. § 12.3 Tax Analysis. § 12.4 Other Healthcare Industry Issues.
§ 12.8 UBIT Implications of Hospital Joint Ventures. § 12.9 Government Scrutiny. § 12.9A Committee Proposal (Control+Formula). Appendix 12B (New): Redesigned Form 990 (2008) New Schedule H, Hospitals. Chapter Thirteen: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs.
§ 13.2 Low-Income Housing Tax Credit. § 13.3 Historic Investment Tax Credit. § 13.5 New Market Tax Credits. § 13.6 Recent IRS Guidance Regarding Guarantees and Indemnifications.
Chapter Fourteen: Joint Ventures with Universities. § 14.2 IRS Focus on Universities. § 14.7 Modes of Participation by Universities in Joint Ventures. Chapter Sixteen: Conservation Organizations in Joint Ventures. § 16.3 Conservation Gifts and §170(H) Contributions.
Chapter Seventeen: International Joint Ventures. § 17.3 Potential for Abuse: The Use of Charities as Accommodating Parties in International Terrorist Activities. § 17.4 Guidelines for U.S.-Based Charities Engaging in International Aid and International Charities. Chapter Eighteen: Private Pension Fund Investments in Joint Ventures.
§ 18.1 Overview. § 18.2 Private Pension Fund Participation in Joint Ventures. Chapter Nineteen: Exempt Organizations Investing through Limited Liability Companies. § 19.5 Tax Classification of LLCs under Check-the-Box Regulations. Chapter Twenty: Debt Restructuring and Asset Protection Issues.
§ 20.1 Introduction. § 20.2 Overview of Bankruptcy. § 20.3 Automatic Stay. Index.