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Joint Ventures Involving Tax-Exempt Organizations 2009 » (3rd Edition)

Book cover image of Joint Ventures Involving Tax-Exempt Organizations 2009 by Michael I. Sanders

Authors: Michael I. Sanders
ISBN-13: 9780470037614, ISBN-10: 047003761X
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: April 2007
Edition: 3rd Edition

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Author Biography: Michael I. Sanders

Michael I. Sanders, Partner at Blank Rome LLP, focuses his practice in the area of taxation, offering particular expertise in matters affecting partnerships, limited liability companies, S-corporations, real estate and tax controversy. He also has a large practice in the area of exempt organizations involving health care and low-income housing, associations and joint ventures between for-profits and non-profits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation.
Mr. Sanders was named by the Washington Business Journal as one of the City's Top Ten Lawyers and the City's Top Tax Lawyer in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November of 2005.
He was honored as one of "Washington, DC's Legal Elite" by Smart CEO Magazine for 2006 and 2007. In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008.
Mr. Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Edition) published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown University Law School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, newmarkets, conservation organizations, respectively.
Previously, Mr. Sanders served as an Attorney-Advisor to the Assistant Secretary of Tax Policy at the Office of Tax Legislative Counsel and as a Trial Attorney at the U.S. Department of Justice (Attorney General's Honors Program).

Book Synopsis

Joint Ventures Involving Tax-Exempt Organizations includes the latest case law, treasury regulations, and IRS rulings to enable nonprofits to maximize their financing without jeopardizing their tax-exempt status.

Table of Contents

Ch. 1Introduction: Joint Ventures Involving Exempt Organizations Generally1
Ch. 2Taxation of Charitable Organizations27
Ch. 3Taxation of Partnerships and Joint Ventures72
Ch. 4Joint Ventures Involving Exempt Organizations Generally: An Overview118
Ch. 5Private Benefit, Private Inurement, and Excess Benefit Transactions181
Ch. 6The Exempt Organization as Lender or Ground Lessor223
Ch. 7The Unrelated Business Income Tax243
Ch. 8Debt-Financed Income289
Ch. 9Limitation on Excess Business Holdings308
Ch. 10Impact on Taxable Joint Ventures: Tax-Exempt Entity Leasing Rules316
Ch. 11Healthcare Entities in Joint Ventures328
Ch. 12Low-Income Housing and Rehabilitation Tax Credits416
Ch. 13Joint Ventures with Universities447
Ch. 14Business Leagues Engaged in Joint Ventures476
Ch. 15Nonpartnership Alternatives for Raising Capital: Qualified [actual symbol not reproducible]501(c)(3) Bonds496
Ch. 16International Joint Ventures530
Ch. 17Exempt Organizations Investing Through Limited Liability Companies550
Index579

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