The Novogradac Nonprofit Housing Developers Handbook introduces nonprofit organizations to the world of affordable housing development. This comprehensive guide will help your organization navigate the rules and regulations that nonprofits need to follow when participating in low-income housing tax credit and tax-exempt bond developments. The manual includes information about: Nonprofit organizationsa role in affordable housing development; Partnerships with public and for-profit entities; Participation in low-income housing tax credit projects; Property depreciation rules; Charitable contribution of real estate; Unrelated business taxable income SPECIAL BONUS for California-based nonprofits: A chapter on the California Nonprofit Integrity Act of 2004.Renee Beaver, CPA, Diane M. Rubin, CPA, Lance S. Smith, CPA ... October 2012 In the 2011 instructions for preparing Form 990, Return of Organization Exempt From Income Tax, the Internal Revenue ... to the tax basis accounting as reported on the Form 1065 Schedule K-1 that the nonprofit receives from the partnership.
|Title||:||Novogradac Nonprofit Housing Developers Handbook - 2012 Edition|
|Author||:||Renee Beaver, CPA, Diane M. Rubin, CPA, Lance S. Smith, CPA|
|Publisher||:||Novogradac & Company LLP - 2012-12-10|