Joint Ventures Involving Tax-Exempt Organizations

2017 Cumulative Supplement
 
 
John Wiley & Sons Inc (Verlag)
  • 4. Auflage
  • |
  • erschienen am 12. Oktober 2017
  • |
  • 160 Seiten
 
E-Book | PDF mit Adobe DRM | Systemvoraussetzungen
978-1-119-46310-8 (ISBN)
 
The definitive guide to compliance for nonprofit joint ventures
Joint Ventures Involving Tax-Exempt Organizations explores the laws, rules, and policies surrounding increasing collaborations between the nonprofit and for-profit sectors. Comprehensive, authoritative, and focused on the practical, this resource has been fully updated to reflect the latest rulings and regulatory changes pertaining to tax-exempt organizations. Countless footnotes, numerous citations to case law, Internal Revenue Code sections, and other relevant authority are provided, along with a host of useful sample forms.
In an era of challenging economic forces, budgetary constraints and potential tax legislation, nonprofits and for-profits are partnering in creative arrangements to achieve mutual financial and tax-exempt goals. Improper structuring and inadequate safeguards can jeopardize an organization's tax-exempt status; careful planning is critical. Thorough examination of relevant laws and rulings guides practitioners and participants so that both the non-profit and for-profit partners will understand the requirements for maintaining tax-exemption:
* Analyze the various joint venture configurations that will protect tax-exempt status, including the new partnership audit rules
* Propose solutions to common challenges such as debt restructuring, use of tax credit financing, and asset protection issues
* Identify the structures best suited to achieve various goals based on applicable legal factors
Partnering with for-profit businesses has brought both successes and unforeseen challenges to universities, research institutions, hospitals, low-income housing developments, and many more. As the charitable funding environment continues to face stresses, alternative avenues to generate revenue, such as joint ventures, will only become more prevalent. Joint Ventures Involving Tax-Exempt Organizations provides an invaluable resource for lawyers and nonprofits alike, putting the critical information you need at your fingertips.
4. Auflage
  • Englisch
  • Newark
  • |
  • USA
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  • Überarbeitete Ausgabe
  • 2,18 MB
978-1-119-46310-8 (9781119463108)
1119463106 (1119463106)
weitere Ausgaben werden ermittelt
1 - Cover???????????????????????? [Seite 1]
2 - Title Page?????????????????????????????????? [Seite 5]
3 - Copyright???????????????????????????????? [Seite 6]
4 - Contents?????????????????????????????? [Seite 9]
5 - Preface???????????????????????????? [Seite 13]
6 - Acknowledgments???????????????????????????????????????????? [Seite 16]
7 - Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations [Seite 17]
7.1 - § 1.4 University Joint Ventures???????????????????????????????????????????????????????????????????????????? [Seite 17]
7.2 - § 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 17]
7.3 - § 1.6 Conservation Joint Ventures???????????????????????????????????????????????????????????????????????????????? [Seite 18]
7.4 - § 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51?????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 18]
7.5 - § 1.14 The Exempt Organization as a Lender or Ground Lessor???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 18]
7.6 - § 1.15 Partnership Taxation (Revised)???????????????????????????????????????????????????????????????????????????????????????? [Seite 19]
7.6.1 - (a) Overview [Seite 19]
7.6.2 - (b) Bargain Sale Including "Like Kind" Exchange [Seite 19]
7.7 - § 1.17 Use of a Subsidiary as a Participant in a Joint Venture?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 19]
7.8 - § 1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings (New)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 19]
7.9 - § 1.24 Other Developments???????????????????????????????????????????????????????????????? [Seite 20]
8 - Chapter 2: Taxation of Charitable Organizations [Seite 21]
8.1 - § 2.1 Introduction?????????????????????????????????????????????????? [Seite 21]
8.2 - § 2.2 Categories of Exempt Organizations?????????????????????????????????????????????????????????????????????????????????????????????? [Seite 21]
8.3 - § 2.3 §501(c)(3) Organizations: Statutory Requirements (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 21]
8.4 - § 2.6 Application for Exemption (Revised)???????????????????????????????????????????????????????????????????????????????????????????????? [Seite 22]
8.4.1 - (a) Individual Organizations [Seite 22]
8.4.2 - (c) Social Welfare Group Exemptions [Seite 26]
8.5 - § 2.7 Governance (Revised)?????????????????????????????????????????????????????????????????? [Seite 28]
8.6 - § 2.8 Form 990: Reporting and Disclosure Requirements???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 29]
8.6.1 - (a) Who Must File [Seite 29]
8.6.2 - (b) Disclosure of Returns [Seite 30]
8.7 - § 2.10 The IRS Audit (New)?????????????????????????????????????????????????????????????????? [Seite 30]
8.7.1 - (c) Strategies in the Event of a Proposed Revocation of §501(c)(3) Status [Seite 32]
8.8 - § 2.11 Charitable Contributions (Revised)???????????????????????????????????????????????????????????????????????????????????????????????? [Seite 33]
8.8.1 - (a) Contributions of Cash, Ordinary Income Property, and Short-Term Capital Gain Property [Seite 34]
8.8.2 - (c) Contributions of Conservation Easements [Seite 34]
8.8.3 - (e) Charitable Contributions to SMLLCs [Seite 34]
8.8.4 - (f) Contribution of LLC/Partnership Interests to Charity (New) [Seite 34]
9 - Chapter 3: Taxation of Partnerships and Joint Ventures [Seite 41]
9.1 - § 3.3 Classification as a Partnership???????????????????????????????????????????????????????????????????????????????????????? [Seite 41]
9.1.1 - (b) Overview of the Check-the-Box Regulations [Seite 41]
9.1.2 - (f) IRS Analysis: The Double-Prong Test and Rev. Rul. 98-15 [Seite 41]
9.2 - § 3.4 Alternatives to Partnerships?????????????????????????????????????????????????????????????????????????????????? [Seite 41]
9.2.1 - (b) Title-Holding Companies [Seite 41]
9.3 - § 3.8 Tax Basis in Partnership Interest???????????????????????????????????????????????????????????????????????????????????????????? [Seite 42]
9.3.1 - (b) Basis [Seite 42]
9.3.2 - (c) Liabilities and Economic Risk of Loss [Seite 42]
9.4 - § 3.9 Partnership Operations?????????????????????????????????????????????????????????????????????? [Seite 42]
9.4.1 - (d) Transactions between Partner and Partnership [Seite 42]
9.5 - § 3.11 Sale or Other Disposition of Assets or Interests (Revised)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 43]
9.5.1 - (d) Liquidating Distributions [Seite 43]
9.5.2 - (f) Application of Bargain Sale Technique to "Burned Out" Shelters (New) [Seite 43]
9.6 - § 3.12 Other Tax Issues (Revised)???????????????????????????????????????????????????????????????????????????????? [Seite 43]
9.6.1 - (f) Unified Audits and Adjustments [Seite 43]
10 - Chapter 4: Overview: Joint Ventures Involving Exempt Organizations [Seite 47]
10.1 - § 4.2 Exempt Organization as General Partner: A Historical Perspective?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 47]
10.1.1 - (d) The Two-Prong Test: IRS Adopts Plumstead Theatre Doctrine [Seite 47]
10.1.2 - (h) A Road Map [Seite 47]
10.2 - § 4.6 Revenue Ruling 2004-51 and Ancillary Joint Ventures (New)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 48]
10.2.1 - (c) Factual Scenarios 1 through 4: Joint Venture Is a "Substantially Related" Charitable Activity (See Exhibit 4.1) [Seite 48]
10.3 - § 4.9 Conversions from Exempt to For-Profit and from For-Profit to Exempt Entities (New)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 48]
10.4 - § 4.10 Analysis of a Virtual Joint Venture?????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 49]
11 - Chapter 5: Private Benefit, Private Inurement, and Excess Benefit Transactions [Seite 51]
11.1 - § 5.1 What Are Private Inurement and Private Benefit? (Revised)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 51]
11.1.1 - (a) Introduction [Seite 51]
11.1.2 - (b) Private Inurement and "Insiders" [Seite 51]
11.1.3 - (c) Distinction between Private Benefit and Private Inurement [Seite 51]
11.2 - § 5.2 Transactions in Which Private Benefit or Inurement May Occur?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 52]
11.2.1 - (a) Compensation for Services [Seite 52]
11.2.2 - (c) Joint Ventures with Commercial Entities [Seite 52]
11.2.3 - (e) Asset Sales to Insiders [Seite 52]
11.2.4 - (f) Valuation of New-Economy and Internet Companies [Seite 53]
11.2.5 - (g) §501(c)(3) Bonds [Seite 53]
11.3 - § 5.3 Profit-Making Activities as Indicia of Nonexempt Purpose?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 53]
11.3.1 - (a) Operations for Profit [Seite 53]
11.4 - § 5.4 Intermediate Sanctions (Revised)?????????????????????????????????????????????????????????????????????????????????????????? [Seite 53]
11.4.1 - (c) Compensation [Seite 54]
11.5 - § 5.7 State Activity with Respect to Insider Transactions???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 54]
11.5.1 - (a) State Activity [Seite 54]
12 - Chapter 6: Engaging in a Joint Venture: The Choices [Seite 57]
12.1 - § 6.2 LLCs?????????????????????????????????? [Seite 57]
12.1.1 - (d) Private Foundations as Members of LLCs [Seite 57]
12.2 - § 6.3 Use of a For-Profit Subsidiary as Participant in a Joint Venture (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 57]
12.2.1 - (b) Requirement for Subsidiary to Be a Separate Legal Entity [Seite 57]
12.2.2 - (d) UBIT Implications Applicable to the Use of a Subsidiary [Seite 61]
12.3 - § 6.5 Private Foundations and Program-Related Investments (Revised)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 61]
12.3.1 - (a) Program-Related Investments [Seite 61]
12.3.2 - (b) Proposed Regulations: Additional Examples of PRIs [Seite 63]
12.3.3 - (c) Final Regulations: Additional Examples 11-19 [Seite 64]
12.4 - § 6.6 Nonprofits and Bonds?????????????????????????????????????????????????????????????????? [Seite 66]
12.4.1 - (b) The Social Impact Bond: Impact Investing [Seite 66]
12.5 - § 6.7 Exploring Alternative Structures?????????????????????????????????????????????????????????????????????????????????????????? [Seite 68]
12.5.1 - (b) A New Legal Entity-the L3C-a Low-Profit LLC [Seite 68]
12.6 - § 6.8 Other Approaches (Revised)?????????????????????????????????????????????????????????????????????????????? [Seite 68]
12.6.1 - (c) Foregoing Tax Exemption [Seite 68]
12.6.2 - (d) Hybrid Structures [Seite 69]
13 - Chapter 7: Exempt Organizations as Accommodating Parties in Tax Shelter Transactions [Seite 71]
13.1 - § 7.2 Prevention of Abusive Tax Shelters (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 71]
13.1.1 - (b) Reportable Transactions [Seite 71]
13.2 - § 7.3 Excise Taxes and Penalties?????????????????????????????????????????????????????????????????????????????? [Seite 72]
13.2.1 - (c) Disclosure Requirements [Seite 72]
14 - Chapter 8: The Unrelated Business Income Tax [Seite 73]
14.1 - § 8.1 Introduction?????????????????????????????????????????????????? [Seite 73]
14.1.1 - (b) Impact of UBIT and Reporting Trends [Seite 73]
14.2 - § 8.3 General Rule (Revised)?????????????????????????????????????????????????????????????????????? [Seite 74]
14.2.1 - (b) The Definition of "Unrelated Trade or Business" [Seite 74]
15 - Chapter 9: Debt-Financed Income [Seite 75]
15.1 - § 9.1 Introduction?????????????????????????????????????????????????? [Seite 75]
15.2 - § 9.2 Debt-Financed Property?????????????????????????????????????????????????????????????????????? [Seite 75]
15.3 - § 9.6 The Final Regulations (New)???????????????????????????????????????????????????????????????????????????????? [Seite 75]
15.3.1 - (c) Exceptions to the Fractions Rule for Preferred Returns and Guaranteed Payments [Seite 75]
15.3.2 - (d) Chargebacks and Offsets [Seite 76]
15.3.3 - (e) Partner-Specific Items of Deductions [Seite 76]
15.3.4 - (f) Unlikely Losses and Deductions [Seite 76]
15.3.5 - (g) DeMinimis Rules [Seite 77]
16 - Chapter 10: Limitation on Excess Business Holdings [Seite 79]
16.1 - § 10.1 Introduction???????????????????????????????????????????????????? [Seite 79]
16.2 - § 10.2 Excess Business Holdings: General Rules (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 79]
16.3 - § 10.3 Tax Imposed?????????????????????????????????????????????????? [Seite 79]
16.4 - § 10.4 Exclusions (Revised)???????????????????????????????????????????????????????????????????? [Seite 79]
16.4.1 - (a) Functionally Related Business [Seite 79]
16.4.2 - (c) Income from Passive Sources [Seite 80]
17 - Chapter 12: Healthcare Entities in Joint Ventures [Seite 83]
17.1 - § 12.2 Classifications of Joint Ventures?????????????????????????????????????????????????????????????????????????????????????????????? [Seite 83]
17.2 - § 12.3 Tax Analysis???????????????????????????????????????????????????? [Seite 83]
17.2.1 - (b) The IRS's Historical Position [Seite 83]
17.2.2 - (d) Revenue Ruling 98-15 [Seite 84]
17.3 - § 12.4 Other Healthcare Industry Issues???????????????????????????????????????????????????????????????????????????????????????????? [Seite 84]
17.3.1 - (d) Federal Healthcare Fraud and Abuse Statutes [Seite 84]
17.3.2 - (e) IRS Policy and the HHS Office of Inspector General [Seite 84]
17.3.3 - (h) Integrated Delivery Systems, PHOs, MSOs, and HMOs [Seite 84]
17.4 - § 12.5 Preserving the 50/50 Joint Venture???????????????????????????????????????????????????????????????????????????????????????????????? [Seite 84]
17.4.1 - (b) Expanding Nonprofit Veto Authority in the 50/50 Joint Venture [Seite 84]
17.5 - § 12.9 Government Scrutiny?????????????????????????????????????????????????????????????????? [Seite 85]
17.5.1 - (a) The IRS Exempt Organizations Hospital Compliance Project [Seite 85]
17.5.2 - (b) Congressional Scrutiny [Seite 85]
17.5.3 - (c) State Action [Seite 85]
17.6 - § 12.11 The Patient Protection and Affordable Care Act of 2010: §501(r) and Other Statutory Changes Impacting Nonprofit Hospitals???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 85]
17.6.1 - (a) Introduction [Seite 85]
17.6.2 - (d) Additional Statutory Requirements Applicable to Hospital Organizations [Seite 86]
17.6.3 - (e) Implications for Joint Ventures [Seite 86]
17.7 - § 12.12 The Patient Protection and Affordable Care Act of 2010: ACOs and Co-Ops: New Joint Venture Healthcare Entities?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 88]
17.7.1 - (b) ACOs [Seite 88]
18 - Chapter 13: Low-Income Housing, New Markets, Rehabilitation, and Other Tax Credit Programs [Seite 91]
18.1 - § 13.3 Low-Income Housing Tax Credit?????????????????????????????????????????????????????????????????????????????????????? [Seite 91]
18.1.1 - (c) Utilization of the LIHTC by Tax-Exempt Organizations [Seite 91]
18.1.2 - (g) Applicable Credit Percentage [Seite 91]
18.2 - § 13.4 Historic Investment Tax Credit???????????????????????????????????????????????????????????????????????????????????????? [Seite 92]
18.2.1 - (f) Profit Motive Requirement [Seite 92]
18.2.2 - (h) The Treatment of 50(d) Income and Qualified Leasehold Improvements [Seite 94]
18.3 - § 13.6 New Markets Tax Credits (Revised)?????????????????????????????????????????????????????????????????????????????????????????????? [Seite 96]
18.3.1 - (d) Allocation Process [Seite 96]
18.3.2 - (g) Qualified Low-Income Community Investments [Seite 96]
18.3.3 - (i) Qualified Active Low-Income Community Business [Seite 97]
18.3.4 - (v) Exiting the NMTC Transaction: The Unwind (New) [Seite 97]
18.3.5 - (w) Nonprofits' Use of NMTC [Seite 99]
18.3.6 - (y) Future of the NMTC Program. (New) [Seite 110]
18.4 - § 13.10 The Energy Tax Credits (Revised)?????????????????????????????????????????????????????????????????????????????????????????????? [Seite 110]
18.4.1 - (a) Overview [Seite 110]
18.4.2 - (g) 2015 PATH Act [Seite 111]
19 - Chapter 14: Joint Ventures with Universities [Seite 113]
19.1 - § 14.5 Faculty Participation in Research Joint Ventures???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 113]
19.2 - § 14.6 Nonresearch Joint Venture Arrangements???????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 113]
19.2.1 - (a) Basic Functions [Seite 113]
19.2.2 - (b) Entertainment, Sports, and Travel Activities [Seite 113]
19.3 - § 14.7 Modes of Participation by Universities in Joint Ventures???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 114]
19.3.1 - (c) Distance Learning [Seite 114]
19.3.2 - (f) University Endowments [Seite 115]
20 - Chapter 15: Business Leagues Engaged in Joint Ventures [Seite 117]
20.1 - § 15.1 Overview???????????????????????????????????????????? [Seite 117]
20.1.1 - (a) General Rules [Seite 117]
20.1.2 - (b) §501(c)(6) and Joint Ventures [Seite 117]
20.1.3 - (c) Definition of §501(c)(6) Organizations [Seite 118]
20.2 - § 15.2 The Five-Prong Test?????????????????????????????????????????????????????????????????? [Seite 118]
20.2.1 - (a) Members with a Common Business Interest [Seite 118]
20.2.2 - (c) Activities [Seite 118]
20.2.3 - (d) Commercial Activity for Profit [Seite 118]
20.3 - § 15.3 Unrelated Business Income Tax?????????????????????????????????????????????????????????????????????????????????????? [Seite 118]
20.3.1 - (a) General Rules [Seite 118]
20.3.2 - (b) Exception for Indirect Investment in Ancillary Joint Ventures [Seite 118]
21 - Chapter 16: Conservation Organizations in Joint Ventures [Seite 119]
21.1 - § 16.1 Overview???????????????????????????????????????????? [Seite 119]
21.2 - § 16.2 Conservation and Environmental Protection as a Charitable or Educational Purpose: Public and Private Benefit???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 119]
21.2.1 - (a) IRS Ruling Position [Seite 119]
21.2.2 - (b) Judicial Holdings [Seite 120]
21.3 - § 16.3 Conservation Gifts and §170(h) Contributions (Revised)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 120]
21.3.1 - (a) Qualified Conservation Easements [Seite 120]
21.3.2 - (b) Exclusively for Conservation Purposes: Enforceable in Perpetuity [Seite 121]
21.3.3 - (c) Qualified Farmers and Ranchers [Seite 124]
21.3.4 - (d) Valuation Issues [Seite 125]
21.3.5 - (f) IRS Conservation Easement Audit Guidelines (Rev. Nov. 4, 2016) (New) [Seite 129]
21.3.6 - (g) IRS Notice 2017-10 Regarding Syndicated Conservation Easements (New) [Seite 129]
21.4 - § 16.7 Emerging Issues?????????????????????????????????????????????????????????? [Seite 130]
21.4.1 - (d) Developments at the State Level [Seite 130]
21.4.2 - (e) Partnership and Disguised Sale Issues [Seite 131]
22 - Chapter 17: International Joint Ventures [Seite 133]
22.1 - § 17.5 General Grantmaking Rules (New)?????????????????????????????????????????????????????????????????????????????????????????? [Seite 133]
22.1.1 - (c) Final Foreign Grantmaking Regulations [Seite 133]
22.2 - § 17.11 Application of Foreign Tax Treaties (Revised)???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 134]
22.2.1 - (c) Joint Ventures with Canadian Nonprofits: The Legal Challenges [Seite 134]
23 - Chapter 19: Debt Restructuring and Asset Protection Issues [Seite 137]
23.1 - § 19.2 Overview of Bankruptcy (Revised)???????????????????????????????????????????????????????????????????????????????????????????? [Seite 137]
23.1.1 - (b) Chapter 11 Bankruptcy [Seite 137]
23.2 - § 19.3 The Estate and the Automatic Stay (Revised)?????????????????????????????????????????????????????????????????????????????????????????????????????????????????? [Seite 137]
23.2.1 - (a) Automatic Stay: Generally [Seite 137]
23.2.2 - (d) Acts Done in Violation of the Stay [Seite 138]
23.2.3 - (h) Application of Automatic Stay to IRS Revocation of Tax-Exempt Status [Seite 138]
23.3 - § 19.4 Case Administration (New)?????????????????????????????????????????????????????????????????????????????? [Seite 138]
23.3.1 - (b) Use of Cash: HUD Context [Seite 138]
23.4 - § 19.5 Chapter 11 Plan (Revised)?????????????????????????????????????????????????????????????????????????????? [Seite 138]
23.4.1 - (d) Cramdown [Seite 138]
23.4.2 - (e) Effect of Plan confirmation on HUD Regulatory Agreement [Seite 139]
24 - Index???????????????????????? [Seite 141]
25 - EULA [Seite 162]

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