Joint Ventures Involving Tax-Exempt Organizations, 2022 Cumulative SupplementPreface xi Acknowledgments xv Chapter 1: Introduction: Joint Ventures Involving Exempt Organizations 1 1. 4 University Joint Ventures 1 1. 5 Low Income Housing and New Markets Tax Credit Joint Ventures 1 1. 6 Conservation Joint Ventures 2 1. 8 Rev. Rul. 98 15 and Joint Venture Structure 2 1. 10 Ancillary Joint Ventures: Rev. Rul. 2004 51 2 1. 14 The Exempt Organization as a Lender or Ground Lessor 2 1. 15 Partnership Taxation 3 1. 17 Use of a