- § 1.4 University Joint Ventures
- § 1.5 Low-Income Housing and New Markets Tax Credit Joint Ventures
- § 1.6 Conservation Joint Ventures
- § 1.8 Rev. Rul. 98-15 and Joint Venture Structure
- § 1.10 Ancillary Joint Ventures: Rev. Rul. 2004-51
- § 1.14 The Exempt Organization as a Lender or Ground Lessor
- § 1.15 Partnership Taxation
- § 1.17 Use of a Subsidiary as a Participant in a Joint Venture
- § 1.22 Limitation on Private Foundation's Activities That Limit Excess Business Holdings
- § 1.24 Other Developments
§ 1.4 UNIVERSITY JOINT VENTURES
p. 11. Add the following new paragraph at the end of this section:
There is continued congressional focus on university endowments in light of the soaring cost of tuition and the perceived relatively low rate of financial assistance provided by colleges and universities with substantial endowments. See Chapter 14 for a discussion on policy changes that are being proposed, including imposing an annual payout requirement on endowment funds, among others.
§ 1.5 LOW-INCOME HOUSING AND NEW MARKETS TAX CREDIT JOINT VENTURES
pp. 13–14. Delete the last paragraph on p. 13 and replace with the following:
The CDFI Fund has made 1,032 awards totaling $50.5 billion in allocation authority since the NMTC Program's inception. Through January 2017, CDEs disbursed a total of $42.8 billion in QEI proceeds to more than 4,224 qualified active low-income community businesses (QALICBs).