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2)Joint venture participant
–A charity can also carry on its activities jointly with other
organizations or individuals through a joint venture relationship where the participants pool their resources in order to accomplish their goal in accordance with a joint venture agreement
–The charity is not relying entirely on
the joint venture to carry out activities for
the charity
–A charity can work with non-qualified
donees as long as the charity is exercising
control over the activities
proportionate to the resources it is providing
and it can demonstrate this fact
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