Joint Ventures and UBTI (Unrelated Business Taxable Income)

MGMT 822.33

This seminar focuses on nonprofits considering engaging in commercial ventures and explores the alternatives that present the most (or least) tax risks to the nonprofit. These commercial activities might be outgrowths of the…

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About this course:

This seminar focuses on nonprofits considering engaging in commercial ventures and explores the alternatives that present the most (or least) tax risks to the nonprofit. These commercial activities might be outgrowths of the nonprofit or might be accomplished in concert with for-profit organizations. This session will include a discussion of state corporate law issues, federal income tax issues concerning the prohibition on private inurement and private benefit, retention of tax-exempt status, unrelated business income taxes, dissolution/liquidation issues, and recent case developments.

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