Tuesday Afternoon Learning Opps

Using Joint Ventures to Further the Mission

  • Tuesday, August 01
  • 01:45 PM - 03:00 PM
  • Minneapolis Conv Ctr
  • 211C
  • SK


Melissa Harman

Partner and Not-for-Profit National Practice Leader

Moss Adams LLP

Woodland Hills, California

Tracy Paglia


Moss Adams LLP

Stockton, California

Brian Thomason

Associate Vice President and University Controller

Pepperdine University

Malibu, California


Entering into partnerships, agency arrangements, and joint programs can expand the reach and breadth of an institution’s programs and provide opportunities that otherwise might not be available. This session will discuss the accounting and tax considerations that arise when an institution joins with another nonprofit or a for-profit to further mission and charitable purposes. Topics will include consolidation and control considerations, private inurement and unrelated business income concerns, and separate legal entity issues.

Learning Objectives

  • Review accounting and tax considerations related to entering into partnerships or other arrangements.
  • Examine joint venture structures and their tax considerations.
  • Assess the unrelated business income issues that can arise in a joint venture.