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The entity is subject to the joint control of its parent firms , each of which is economically and legally independent of the other”
Types of joint ventures
A joint venture is essentially a partnership between or among two or more parties whereby each party contributes a portion of its assets, expertise, or activities for the purpose of performing a specific business transaction. Depending on the degree of involvement of the exempt organization, there are four types of joint ventures that may come into play:
1. Ancillary joint ventures involve a limited portion of the assets or services of an exempt organization...
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