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First Looks, Incubators and Other (Surprise!) Joint Ventures

Contains material from Aug 2023

First Looks, Incubators and Other (Surprise!) Joint Ventures
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Focus on the application of key principles of tax and other law applicable to charitable organizations to joint venture arrangements and similar structures often encountered by higher education institutions. Revisit the IRS’s joint venture guidance, UBTI rules, and state law in light of common commercialization transactions such as campus-affiliated incubators and accelerators, in-house venture funds, and affiliations with third-party venture funds, including first-look arrangements. Highlight how longstanding legal and tax principles apply to increasingly common university transactions.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 0.75
  • Credit Info
  • TX, CA
  • Specialization: Tax Law
  • TX MCLE credit expires: 8/31/2024

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1. First Looks, Incubators, and Other (Surprise!) Joint Ventures (Aug 2023)

Brittany Cvetanovich, Thomas C. Schroeder

0.75 0.00 0.00 0.75
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(mp4)
46 mins
(mp3)
46 mins
(pdf)
17 pgs
(pdf)
14 pgs
Session 1 —46 mins
0.75
First Looks, Incubators, and Other (Surprise!) Joint Ventures (Aug 2023)

Focus on the application of key principles of tax and other law applicable to charitable organizations to joint venture arrangements and similar structures often encountered by higher education institutions. Revisit the IRS’s joint venture guidance, UBTI rules, and state law in light of common commercialization transactions such as campus-affiliated incubators and accelerators, in-house venture funds, and affiliations with third-party venture funds, including first-look arrangements. Highlight how longstanding legal and tax principles apply to increasingly common university transactions.

Originally presented: Jun 2023 Higher Education Taxation Institute

Brittany Cvetanovich, The Ohio State University - Columbus, OH
Thomas C. Schroeder, Davis Wright Tremaine LLP - Seattle, WA