Cover -- Title Page -- Copyright -- Contents -- Preface -- Acknowledgments -- Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations -- 1.4 University Joint Ventures -- 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures -- 1.6 Conservation Joint Ventures -- 1.8 Rev. Rul. 98-15 and Joint Venture Structure -- 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51 -- 1.14 The Exempt Organization as a Lender or Ground Lessor -- 1.15 Partnership Taxation -- (a) Overview -- (b) Bargain Sale Including "Like Kind" Exchange -- 1.17 Use of a Subsidiary as a Participant in a Joint Venture -- 1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings -- 1.24 Other Developments -- Chapter 2: Taxation of Charitable Organizations -- 2.1 Introduction (Revised) -- 2.2 Categories of Exempt Organizations (Revised) -- (a) 501(c)(4) Organizations: A Brief Overview -- 2.3 501(c)(3) Organizations: Statutory Requirements (Revised) -- (a) Organizational Test -- (b) Operational Test -- 2.4 Charitable Organizations: General Requirements -- (a) Organization Must Benefit a Charitable Class (New) -- 2.6 Application for Exemption -- (a) Individual Organizations -- (c) Social Welfare Group Exemptions -- 2.7 Governance -- 2.8 Form 990: Reporting and Disclosure Requirements (Revised) -- (a) Who Must File -- (b) Disclosure of Returns -- 2.10 The IRS Audit -- (c) Strategies in the Event of a Proposed Revocation of 501(c)(3) Status -- 2.11 Charitable Contributions (Revised) -- (a) Contributions of Cash, Ordinary Income Property, and Short-Term Capital Gain Property -- (c) Contributions of Conservation Easements -- (e) Charitable Contributions to SMLLCs -- (f) Contribution of LLC/Partnership Interests to Charity -- Chapter 3: Taxation of Partnerships and Joint Ventures.
