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9780471102601
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Taxation of Charitable Organizations. Taxation of Partnerships and Joint Ventures. Partnerships and Joint Ventures Involving Exempt Organizations Generally: Impact on Tax Exemption. Private Benefit and Inurement. The Exempt Organization as Lender or Ground Lessor. The Unrelated Business Income Tax. Debt-Financed Income. Limitation on Excess Business Holdings. Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules. Health Care Entities in Joint Ventures. Low-Income Housing and Rehabilitation Tax Credits. Joint Ventures with Universities. Business Leagues Engaged in Joint Ventures. Private Pension Fund Investments in Joint Ventures. Nonpartnership Alternatives for Raising Capital: Qualified Section 501(c)(3) Bonds. Appendix.Hopkins, Tom is the author of 'Partnerships and Joint Ventures Involving Tax-Exempt Organizations : 1995 Supplement' with ISBN 9780471102601 and ISBN 0471102601.
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