Jack Sawyer presented "A Primer on Joint Ventures for Section 501(c)(3) Organizations (NF/AL)" during this conference coordinated by the American Health Lawyers Association. The presentation covered the following topics.
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Exempt organizations as a general partner/managing member: a historical perspective, the Plumstead case
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The IRS double-prong test: an in-depth analysis of the criteria
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Rev. Rul. 98-15 and its implications: focus on the expanding definition of “control” and use of guarantees
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Analogous health care joint ventures: national office position and audit position, including effect of intermediate sanctions regulations
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Application of control test to “ancillary” joint ventures: potential impact of unrelated business income
February 19-21, 2014
The Cosmopolitan of Las Vegas Hotel / Las Vegas, NV