The Tax Law of Private Foundations: 2020 Cumulative Supplement, Hopkins Bruce R.
Автор: Firth, Clare (solicitor (non-practising), Senior Lecturer In Legal Practice, Director Of Legal Practice, University Of Sheffield) Smart, Elizabeth (so Название: Foundations for the lpc 2020-2021 ISBN: 0198858434 ISBN-13(EAN): 9780198858430 Издательство: Oxford Academ Рейтинг: Цена: 6018.00 р. Наличие на складе: Поставка под заказ.
Описание: Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. It also features coverage of human rights.
Stay current on tax-exempt healthcare law with the latest supplement to the leading text on the subject
In the Fourth Edition of The Law of Tax-Exempt Healthcare Organizations, distinguished counsel and authors Thomas K. Hyatt and Bruce R. Hopkins deliver a comprehensive treatment of the complex legal issues involved in managing, advising, and leading tax-exempt healthcare organizations. The guide is a one-stop resource containing accurate and concise information and analysis ideal for legal counsel and other professionals serving healthcare organizations.
The 2021 Cumulative Supplement offers readers a thorough and complete update to the law. You'll learn about:
New constitutional issues for the Patient Protection and Affordable Care Act
New issues surrounding the commerciality doctrine
Changes to the definition of "hospital" in federal tax law
The implications of The Coronavirus Aid, Relief, and Economic Security (CARES) Act
The 2021 Cumulative Supplement to the Fourth Edition of The Law of Tax-Exempt Healthcare Organizations brings an already expansive and indispensable resource fully up to date. It's coverage of all relevant and recent legal issues is unmatched.
Effective strategies for non-profit entities in a profit-based world
Joint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the "siloing" of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization.
Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Identify the most appropriate transactions for nonprofit organizations
Recognize potential problems stemming from debt restructuring and asset protection plans
Reference charitable organization, partnerships, and joint venture taxation guidelines
Understand which joint venture configurations are best suited to tax-exempt organizations
Joint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation--but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.
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