title: Federal tax rules for joint ventures between charities and noncharities.
abstract: This article reviews the general principles that govern joint ventures between charitable and for-profit entities, examines the new IRS guidelines, and discusses the application of both principles and guidelines to MCOs.
authors: E T
authors: ET
authors: Ing
mesh_terms: D002608:Charities / Q000331:legislation & jurisprudence*; D017408:Guidelines as Topic; D006279:Health Maintenance Organizations / Q000191:economics / Q000331:legislation & jurisprudence*; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence; D007373:Interinstitutional Relations; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States