Nelson Mullins attorney Michael Sanders has published the fourth edition of “Joint Ventures Involving Tax-Exempt Organizations,” a leading resource on the legal and tax implications of joint ventures involving nonprofit entities.

The updated edition provides comprehensive analysis of IRS requirements for structuring joint ventures, protecting tax-exempt status, and minimizing unrelated business income tax (UBIT). It also addresses emerging developments affecting exempt organizations, including Section 501(r) requirements for charitable hospitals, governance considerations, revised Form 990 reporting, international nonprofit activities, and tax credit initiatives involving New Market and Low-Income Housing Tax Credits.

Widely recognized for its practical guidance, the publication includes sample models, checklists, and extensive references to Internal Revenue Code provisions, Treasury Regulations, IRS rulings, and case law, reinforcing Sanders’ longstanding position as a thought leader on issues affecting nonprofit and tax-exempt organizations.