Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition

John Wiley & Sons, Inc.

Michael I. Sanders, lead partner of Blank Rome’s Washington, D.C. office tax practice, authored the recently published Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition (John Wiley & Sons, Inc., 2013). This comprehensive guide examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. 

Joint Ventures provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Highlights include:

  • In-depth analysis of the IRS’s requirements for structuring joint ventures to protect a nonprofit’s exemption as well as to minimize UBIT.
  • Sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings.
  • Models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit. 

This edition also includes detailed coverage of new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures; revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS’s emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena.

Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is available for purchase on by clicking here. Orders placed prior to November 30, 2013 will receive a thirty percent discount, free shipping, and a free e-book download of Joint Ventures. Use promotion code: N4E4A