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The definitive guide to compliance for nonprofit joint ventures Joint Ventures Involving Tax-Exempt Organizations explores the laws, rules, and policies surrounding increasing collaborations between the nonprofit and for-profit sectors. Comprehensive, authoritative, and focused on the practical, this resource has been fully updated to reflect the latest rulings and regulatory changes pertaining to tax-exempt organizations. Countless footnotes, numerous citations to case law, Internal Revenue Code sections, and other relevant authority are provided, along with a host of useful sample forms. In an era of challenging economic forces, budgetary constraints and potential tax legislation, nonprofits and for-profits are partnering in creative arrangements to achieve mutual financial and tax-exempt goals. Improper structuring and inadequate safeguards can jeopardize an organization's tax-exempt status; careful planning is critical. Thorough examination of relevant laws and rulings guides practitioners and participants so that both the non-profit and for-profit partners will understand the requirements for maintaining tax-exemption: Analyze the various joint venture configurations that will protect tax-exempt status, including the new partnership audit rules Propose solutions to common challenges such as debt restructuring, use of tax credit financing, and asset protection issues Identify the structures best suited to achieve various goals based on applicable legal factors Partnering with for-profit businesses has brought both successes and unforeseen challenges to universities, research institutions, hospitals, low-income housing developments, and many more. As the charitable funding environment continues to face stresses, alternative avenues to generate revenue, such as joint ventures, will only become more prevalent. Joint Ventures Involving Tax-Exempt Organizations provides an invaluable resource for lawyers and nonprofits alike, putting the critical information you need at your fingertips.

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For-profit strategy for the nonprofit world Joint Ventures Involving Tax-Exempt Organizations provides a detailed examination of the laws, rules, and regulations governing partnerships and joint ventures, with an emphasis on maintaining exempt status. This comprehensive guide has been completely revised and expanded to reflect the most recent legislation, providing readers with a complete, single-volume reference including interpretation and practical guidance. Sample documents allow for easy quick reference, and give readers the opportunity to see how the new laws are applied in real-world scenarios. Readers will learn how careful planning can engage the support of nonprofit and for-profit businesses without threatening an organization's tax-exempt status, and which joint ventures are more likely to produce the desired results for their particular organization. Joint ventures, partnerships, and alliances, long accepted as good business strategy in the for-profit world, are increasingly being adopted by nonprofits seeking creative means of financing in these difficult economic times. This book is a guide to properly planning and structuring these ventures to the utmost benefit of all entities involved, while maintaining compliance with tax-exemption qualifications. Review the taxation of charitable organization, partnerships, and joint ventures Discover which transactions are best suited to which organizations Learn the different joint venture configurations available to tax-exempt organizations, such as new market tax credit financing Examine the debt restructuring and asset protection issues that can arise Joint ventures are already working toward the benefit of hospitals, research facilities, universities, charter schools, and low-income housing developments, but careful planning and an appreciation of possible issues are required for successful undertaking. Joint Ventures Involving Tax-Exempt Organizations provides complete information and expert guidance, helping readers acquire the deep understanding critical to these transactions.

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Taking an interdisciplinary approach, An Introduction to Global Studies presents readers with a solid introduction to the complex, interconnected forces and issues confronting today's globalized world. Introduces readers to major theories, key terms, concepts, and notable theorists Equips readers with the basic knowledge and conceptual tools necessary for thinking critically about the complex issues facing the global community Includes a variety of supplemental features to facilitate learning and enhance readers' understanding of the material

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The Political Atlas of the Modern World is a unique reference source which addresses these questions by providing a comparative study of the political systems of all 192 countries of the world. Uses quantitative data and multidimensional statistical analysis Ranks countries according to five indices of political development: stateness, external and internal threats, potential of international influence, quality of life, institutional basis of democracy Illustrated throughout with tables and diagrams.

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The fourth edition of The Student's Companion to Social Policy maintains the text's inimitable and best-selling approach. Written by a wide range of experts in the field, it has been extensively updated and revised to take account of recent developments and debates and changing political and economic configurations. Includes an additional five chapter section on the key themes and issues in the development of social policy in the UK since the nineteenth century New to this edition are chapters addressing emergent areas in the discipline, new illustrative material, problem-centred review questions, and a dedicated website Provides students with a ‘Companion' which is so comprehensive that it can be used throughout their undergraduate and/or postgraduate studies Meets the needs both of those specializing in social policy or policy-related occupations and the wide range of students studying it as part of other programmes Enhanced by a website available at www.wiley.com/go/alcock4e, featuring student resources including chapter overviews, study questions, videos, resource guides, and more

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The Handbook of Global Health Policy provides a definitive source of the key areas in the field. It examines the ethical and practical dimensions of new and current policy models and their effect on the future development of global health and policy. Maps out key debates and policy structures involved in all areas of global health policy Isolates and examines new policy initiatives in global health policy Provides an examination of these initiatives that captures both the ethical/critical as well as practical/empirical dimensions involved with global health policy, global health policy formation and its implications Confronts the theoretical and practical questions of ‘who gets what and why’ and ‘how, when and where?’ Captures the views of a wide array of scholars and practitioners, including from low- and middle-income countries, to ensure an inclusive view of current policy debates

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The need has never been more crucial for community health providers, programs, and organizations to have access to training in addressing the unique behavioral health challenges facing our veterans, active duty military, and their families. Handbook of Military Social Work is edited by renowned leaders in the field, with contributions from social work professionals drawing from their wealth of experience working with veterans, active duty military, and their families. Handbook of Military Social Work considers: Military culture and diversity Women in the military Posttraumatic stress disorder in veterans Traumatic brain injury in the military Suicide in the military Homelessness among veterans Cycles of deployment and family well-being Grief, loss, and bereavement in military families Interventions for military children and youth Offering thoughtful advice covering the spectrum of issues encountered by mental health professionals working with individuals and families, Handbook of Military Social Work will contribute to the improvement of efforts to help our military personnel, veterans, and their families deal with the challenges they face.

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A completely revised and expanded edition of the nonprofit industry finance and accounting standard Filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations, Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is recognized by professionals as the industry standard reference on not-for-profit finance and accounting. Prepared by the PricewaterhouseCoopers Not-for-Profit Industry Services Group, the book includes accounting, tax, and reporting guidelines for different types of organizations, step-by-step procedures and forms, and more. A new chapter on public debt has also been added. Presents the latest updates to regulatory reporting and disclosure changes in recent years Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is the completely revised and expanded new edition of the bestselling not-for-profit accounting guide.

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A state-of-the-art guide for developing grants witha strong emphasis on using program outcome measurement to underscore need and accountability Based on the authors' many years of experience in the public and nonprofit sectors, Effective Grant Writing and Program Evaluation for Human Service Professionals integrates the topics of grant proposal writing and program evaluation, offering grant seekers the practical guidance they need to develop quality proposals, obtain funding, and demonstrate service results and accountability. The authors clearly and succinctly illustrate and describe each stage of the grant writing and evaluation process. Problems or issues that arise frequently are highlighted and followed by specific advice. In addition, numerous real-world examples and exercises are included throughout the book to give readers the opportunity for reflection and practice. This timely reference incorporates a strengths perspective, providing: An inside look at the grant writing and evaluation processes, with insights from experienced grant writers, agency administrators, foundation program managers, and grant reviewers Specific examples of successful grant proposals and evaluation plans and instruments serving as models for learning and practice Field-tested individual and group exercises that facilitate the development of grant writing and evaluation skills Discussion of electronic technology in grant writing and evaluation, including writing and submitting grant proposals online, and identifying funding sources This grant writing and program evaluation guide follows a needs-driven, evidence-based, result-oriented, and client-centered perspective. Its authoritative discussion equips human service professionals to effectively develop grants with a strong emphasis on measuring program outcomes.

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Today a billion people, including about 340 million of the world's extreme poor, are estimated to live in 'fragile states'. This group of low-income countries are often trapped in cycles of conflict and poverty, which make them acutely vulnerable to a range of shocks and crises. This engaging book defines and clarifies what we mean by fragile states, examining their characteristics in relation to «weak» and «failed» states in the global system, and explaining their development from pre-colonial times to the present day. It explores the connections between fragile statehood and violent conflict, and analyses the limitations of outside intervention from international society. The complexities surrounding 'successes' such as Costa Rica and Botswana – countries which ought to be fragile, but which are not – are analysed alongside the more precarious cases of the Democratic Republic of the Congo, Afghanistan and Haiti. Absorbing and authoritative, Fragile States will be an invaluable resource for students and scholars of international relations, security studies and development.

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