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Drafting a strategic plan is an important part of preparing to invest in real estate You want to know where you re going and how you ll get there The strategic plan probably assumes a particular type of ownership perhaps you expect to own most properties yourself, and maintain tight control over the suites Or perhaps you want to partner with someone and leave management to a management company Which ownership structure do you choose The key factors you should take into account in tallying the benefits (and drawbacks) of each structure include: Cash available for investing determines whether you go it alone in the market or involve others in your investments A sole proprietorship probably isn t the best form of ownership if you require a significant range of investors to buy a property; joint ownership or a partnership might be better At the same time, if you see the opportunity to secure a large amount of cash on a regular basis from yourself and a handful of friends, it may make sense to incorporate (We talk more about sources of financing in 6) The number of investors influences the ownership structure not just because of the amount of cash they bring to the business, but because of their specific interests and priorities Partners who wish to use part of their interest to fund other ventures may prefer a tenants in common structure that allows them to sell or mortgage their share in a property; husbands and wives may opt for a joint tenancy arrangement that allows for one of them to automatically inherit the property in the event the other dies Still others may want to render the properties relatively independent, allowing individual investors to come and go with greater ease The type of real estate plays a role in determining the ownership structure because a large property may require several investors whose needs are best met through a more complex form of ownership than a partnership Residential properties or a retail unit may be no trouble for a sole proprietor, but commercial and industrial properties carry a degree of liability that makes corporate ownership a more attractive option Portfolio size determines the ownership structure because of the opportunities for various tax advantages A large portfolio is probably best handled through a corporate entity, but a few straightforward rental suites won t complicate your standard tax form You probably won t exercise just one form of ownership n your investing career; you may have two or three A lawyer and tax accountant can assist you in determining which structure will best serve your investment strategy.

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regarded as the final authority in the management of the nonprofit organization, and as such, will be held accountable for the implementation of such policies as a Conflict of Interest policy and Whistleblower Protection Board size appears to be capped at 15, but the authors did not present clear reasons for this limitation The entire board could now be held directly accountable for the Executive Director s compensation package Many nonprofit boards do not have access to the compensation package of the Executive Director, as this has come under the exclusive purview of the board s Executive Committee Proposals for Government Encouragement of Best Practices Accreditation There would be an authorization of $10 million to the IRS to support accreditation of charities nationwide, in States, as well as accreditation of charities of particular classes (eg, private foundations, land conservation groups, etc) The IRS would have the authority to contract with tax-exempt organizations that would create and manage an accreditation program to establish best practices and give accreditation to members that meet best practices and eview organizations on an ongoing basis for compliance The IRS would have the authority to base charitable status or authority of a charity to accept charitable donations on whether an organization is accredited What does this mean for nonprofits This proposal seeks to empower the IRS with the authority to require accreditation of nonprofits as a requisite to accepting charitable donations The authors are seeking to empower the IRS to add another layer of compliance to the Form 990 proposals and five-year reauthorization of nonprofits Oversight Provisions The White Paper recommends that:. 39 Reader In .NET Framework Using Barcode reader for .Related: Excel PDF417 Generator , Make UPC-E .NET , Printing Interleaved 2 of 5 .NET

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