direct participation program

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Direct participation program

An investment program enabling investors to directly participate in the cash flow and tax benefits of the partnership invested in by the investor, typically a form of passive investment.

Direct Participation Program

A business venture, especially, but not necessarily, a limited partnership or an S corporation, that allows the investors to participate in the profits and tax avoidance of some underlying investment. Generally speaking, direct participation programs invest in real estate or energy products. The idea behind a direct participation program is to allow investors to participate in certain tax benefits usually available only to corporations, such as depreciation deductions. However, the United States government has limited many of the tax benefits available to direct participation programs.

direct participation program

An investment program in which tax consequences and cash flows pass directly from the investment to the investors. The purpose of a direct investment program is to permit investors to enjoy certain benefits (for example, depreciation deductions) usually available to a corporation.

direct participation program (DPP)

An investment vehicle that allows parties to directly participate in the cash flows and tax benefits of the underlying property,without requiring any active management by the investor.The investment will be shares of a partnership,a subchapter S-corporation, a limited liability company, or some other entity that files an informational return with the IRS but does not itself have any taxable income or deductible losses.
References in periodicals archive ?
Danick Resources offers oil and gas investment opportunities through direct participation programs.
8220;It's unfortunate that I have spent the time, money, and emotion defending against these baseless claims, but I have an obligation to my employees and my partners to fight these claims and preserve the ability of my partners to continue to enjoy the benefits of direct participation programs,” said Cagle.
Breitling offers oil and gas investment opportunities through direct participation programs and oil and gas investment joint ventures which enable investors to participate in the potential cash flow and unique tax benefits associated with oil and gas investments.
Once you pass this exam, you may sell mutual funds and variable annuities as well as individual securities (stocks and bonds) and get involved in direct participation programs (real estate, oil and gas and a variety of other business opportunities).
The program also provided comprehensive training on investment banking, securities laws and regulations, trading procedures, margin accounts, customer accounts and direct participation programs.
Privately owned and operated, the oil and gas exploration company offers direct participation programs lead by a team of geologists and field personnel.
Capital flows to publicly registered Non-Listed REITs (NL REITs) and direct participation programs hit $1.
participates in the development of fields in the oil & gas industry throughout the entire state of Texas offering oil and gas investment opportunities through investment joint ventures and direct participation programs.
Breitling offers oil and gas investment opportunities through direct participation programs and oil and gas investment joint ventures, which enable investors to participate in the potential cash flow and unique tax benefits associated with oil and gas investments.
OTCBB securities include national, regional, and foreign equity issues, warrants, units, American Depositary Receipts (ADRs), and Direct Participation Programs (DPPs).
Crude Energy offers oil and gas investment opportunities through direct participation programs and oil and gas investment joint ventures which enable investors to participate in the potential cash flow and unique tax benefits associated with oil and gas investments.
The awards panel reflected on the attractive nature of a number of Breitling's investment proposals, such as the firm's Direct Participation Programs.