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Form 990 Policy and Memo

Form 990 Series – Joint Venture Policy and Memorandum

This memorandum includes a sample policy for nonprofit organizations engaging in joint ventures to ensure that they are complying with applicable IRS requirements, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. This policy and memo, designed for legal counsel advising tax-exempt organizations, are part of the Form 990 Policy Series, which was developed by a group of lawyers practicing nonprofit law in order to assist nonprofits in addressing the Form 990 governance questions.

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