This book pulls together all of the most important tax materials needed to structure renewable energy investments and financings. This includes the relevant tax code sections, treasury regulations, rulings and more.

"'Low-Income Housing Tax Credit Handbook' provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the low-income housing credit (LIHC)"--

A comprehensive, revised, and expanded guide covering tax-exempt organizations engaging in joint ventures Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition examines the liability of, and consequences to, exempt organizations participating in joint ventures with for-profit and other tax-exempt entities. This authoritative guide provides unbridled access to relevant IRC provisions, Treasury regulations, IRS rulings, and pertinent judicial decisions and legislative developments that impact exempt organizations involved in joint ventures. Features in depth analysis of the IRS's requirements for structuring joint ventures to protect a nonprofit's exemption as well as to minimize UBIT Includes sample models, checklists, and numerous citations to Internal Revenue Code sections, Treasury Regulations, case law, and IRS rulings Presents models, guidelines, and suggestions for structuring joint ventures and minimizing the risk of audit Contains detailed coverage of: new Internal Revenue Code requirements impacting charitable hospitals including Section 501(r) and related provisions; university ventures, revised Form 990, with a focus on nonprofits engaged in joint ventures; the IRS's emphasis on good governance practices; international activities by nonprofits; and a comprehensive examination of the New Market Tax Credits and Low Income Housing Tax Credits arena Written by a noted expert in the field, Joint Ventures Involving Tax-Exempt Organizations, Fourth Edition is the most in-depth discussion of this critical topic.

This book introduces readers to hydrogen as an essential energy carrier for use with renewable sources of primary energy. It provides an overview of the state of the art, while also highlighting the developmental and market potential of hydrogen in the context of energy technologies; mobile, stationary and portable applications; uninterruptible power supplies and in the chemical industry. Written by experienced practitioners, the book addresses the needs of engineers, chemists and business managers, as well as graduate students and researchers.

This report proposes a renewable energy subsidy mechanism for Indonesia to close the gap between the costs of renewable and conventional power generation. It takes into account the additional economic benefits of renewable power and considers how the government can support its rapid deployment in the power sector. The report emphasizes the need for Indonesia to adopt international best practice for planning, procurement, contracting, and risk mitigation to reduce the financial costs of renewable energy development. To achieve this, implementation of the subsidy should be part of a broader inter-ministerial electricity policy reform program.