Overview
As economic conditions improve, joint venture activity between tax-exempts and for-profit entities is again on the upswing. Despite evolution in business conditions, the IRS positions governing this complex area of law have not eased and can be difficult to apply to complex structures. This OnDemand Webinar will enable you to learn how to structure joint ventures that make business sense without exposing the tax-exempt participant to undue IRS risks. You will also take away a good understanding of how to avoid tax and regulatory traps.
Authors
Gerald M. Griffith, Jones Day
T.J. Sullivan, Drinker Biddle & Reath LLP
Self Study Credit - OnDemand Webinar
| CLE | 1.5 | AK, AZ, CA, HI, IL, MT, NC, ND, NY, OR, PA, VA, VT, WI | |
| CLE | 1.6 | AL, MS | |
| CLE | 1.63 | TN | |
| CLE | 1.75 | WA | |
| CLE | 1.8 | MO, NJ, WV | |
| CLE | 2 | CO | |
Self Study Credit - CD & Reference Manual
| CLE | 1.5 | AK, AZ, CA, GA, HI, ME, MT, NV, NY, OR, UT, VT, WA | |
| CLE | 1.8 | MO, NJ, WV | |
| CLE | 2 | CO | |
Self Study Credit - Podcast
| CLE | 1.5 | AK, CA, ME, MT, NV | |
| CLE | 1.8 | MO, WV | |
Agenda
Scope of Topic and Types of Common Joint Ventures
IRS Restrictions on Tax-Exempt Organizations' Dealings With For-Profits
Structuring Joint Ventures From a Business and Tax Standpoint - Essential Terms
How to Minimize Tax Risks to the Exempt Participant
Pass-Through Treatment of Activities, Income and Loss
Unrelated Business Taxable Income Issues
Health Care Joint Venture Example
