Tax-exempt organizations : mergers, acquisitions, and joint ventures / Lauren Watson Cesare, Esq., San Jose, California
- Estates, gifts, and trusts portfolios ; portfolio 478-2nd
- Detailed Analysis I. Introduction to Mergers and Acquisitions of Tax-Exempt Organizations -- II. Summary of the Different Types of Acquisitions -- III. Mergers -- IV. Sole Member Structure -- V. Common Boards of Directors -- VI. Asset Acquisitions -- VII. Merger of Limited Liability Company into Sole Member Exempt Organization -- VIII. Acquisition of Limited Liability Company -- IX. Introduction to Joint Ventures Involving Tax-Exempt Organizations -- X. Fundamental Principles: Participation of Exempt Organizations in Joint Ventures -- XI. Choice of Entity: Types of Joint Ventures -- XII. Agency Relationships -- XIII. Joint Ventures between Tax-Exempt Organizations and For-Profit Investors -- XIV. Joint Operating Agreements -- XV. Low-Income Housing Partnerships -- XVI. Other Real Estate Joint Ventures -- XVII. Healthcare Joint Ventures -- XVIII. Research and Commercialization of Intellectual Property -- XIX. Special Issues When Unwinding Hospital Joint Ventures -- Working Papers.
- "Tax Management Portfolio, Tax-Exempt Organizations--Mergers, Acquisitions, and Joint Ventures, No. 478-2nd, discusses different types of strategic alliances in which tax-exempt organizations can participate, from mergers to different types of acquisitions to joint ventures with other tax-exempt organizations as well as individuals or for-profit entities. The Portfolio focuses on aspects particular to exempt organizations. The analysis will focus on charitable organizations, but references and citations will be made to other types of exempt organizations as well."
- Publication Frequency:
- Updated irregularly
- Authors: John R. Washlick, <Oct. 11, 2007>.
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
View MARC record | catkey: 19172971