JV Foundation.

A clearer conversation about charitable ownership, family liquidity and the responsibilities that connect them.

A planning subject, not a promise.

We use JV Foundation as an educational category for charitable joint-venture planning. It is not a separate legal entity type, tax exemption or IRS-approved product. A 98/2 ownership illustration is a starting point for analysis, not a safe harbor.

The objective is to help you understand the questions, assemble the facts and speak productively with your own legal, tax, insurance and financial advisers.

The JV Foundation Guide

A founder's guide to discussing charitable joint ventures, governance, liquidity and life insurance with independent legal, tax and financial advisers.

Fourteen chapters, 38 source references, illustrative economics and a brief you can take to your advisers. Read without registering or download the complete book.

Inside the guide

  1. What JV Foundation means
  2. Draw the ownership and money flows
  3. Make charitable ownership substantive
  4. Analyze the gift before the tax result
  5. Keep economics and tax allocations connected
  6. Classify the charity and donor before any loan
  7. Treat a proposed loan as an investment decision
  8. Give life insurance its own legal and economic review
  9. Keep Swiss-bank financing distinct from the charitable JV
  10. Build an operating record that matches the documents
  11. Use a simple hypothetical to expose the hard questions
  12. Take a focused brief to your advisers
  13. Read opinions and citations for their actual scope
  14. Define a good decision before implementation

U.S. federal framework, with state-law and cross-border questions identified for separate review. Educational material, not a legal opinion, tax position, investment recommendation or assurance that a proposed transaction will work.