Effective strategies for non-profit entities in a profit-based world
Joint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the "siloing" of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization.
Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Identify the most appropriate transactions for nonprofit organizations
Recognize potential problems stemming from debt restructuring and asset protection plans
Reference charitable organization, partnerships, and joint venture taxation guidelines
Understand which joint venture configurations are best suited to tax-exempt organizations
Joint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation--but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.
This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained.
This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes.
Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures
Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues
Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements
Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity
Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.
Автор: Bruce R. Hopkins, Alicia M. Beck Название: The Law of Fundraising: 2020 Cumulative Supplement ISBN: 1119639158 ISBN-13(EAN): 9781119639152 Издательство: Wiley Рейтинг: Цена: 158400.00 T Наличие на складе: Поставка под заказ.
Автор: Michael I. Sanders Название: Joint Ventures Involving Tax–Exempt Organizations: 2019 Cumulative Supplement ISBN: 1119615852 ISBN-13(EAN): 9781119615859 Издательство: Wiley Рейтинг: Цена: 124610.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Sometimes you get tired, doing this thing we call justice. You feel burned out or disillusioned. Sometimes you just need a word from the Lord. In these daily devotions, Donna Barber offers life-giving words of renewal and hope for those engaged in the resistance to injustice. When your legs are tired from marching and your knees are bruised from kneeling, you can experience rest and healing.
Автор: Bruce R. Hopkins, Jody Blazek Название: The Tax Law of Private Foundations: 2019 Cumulative Supplement + website ISBN: 1119614244 ISBN-13(EAN): 9781119614241 Издательство: Wiley Рейтинг: Цена: 121440.00 T Наличие на складе: Поставка под заказ. Описание: The Celtic-speaking communities of Southern Gaul interacted with the ancient Mediterranean world during a period of constantly evolving cultural configurations. Using sociolinguistics and archaeology, this book investigates evidence for multilingualism and multiple identities from the foundation of Greek Marseille in 600 BC to the final phases of Roman Imperial power.
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