A focused 2012 cumulative supplement addressing the tax, regulatory and governance issues that arise when tax-exempt organizations enter joint ventures. The text examines structural choices, tax characterization, compliance obligations and how governance and allocation of rights affect exempt status.

Coverage is practical and legal in scope, with emphasis on tax treatment, unrelated business income issues, documentation and reporting considerations, and risk allocation between partners. Content is arranged for quick reference by advisors and decision-makers.

Valuable for attorneys, nonprofit leaders, accountants and policy advisors who need a concise legal and practical reference on joint ventures involving exempt entities.

• Publisher: John Wiley & Sons
• Format: Paperback, 544 pages
• Published: 2012 • ISBN-10: 1118037960 • ISBN-13: 9781118037966

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