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How to identify a Joint Venture agreement?

For an organization filing Form 990, how does IRS define a joint venture?

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Hello All - does anyone have experience reporting joint venture activities in Form 990? I checked IRS instructions but can't find a clear definition of a joint venture (other than qualified joint ventures between expouses). If the non-profit entity have agreements with other non-profits and/or for profit companies and are sharing the profits, would that be considered a joint venture? (i.e. agreement with a company to run online courses through their platform and share revenue according to the number of students taking the course) How can one identify whether that's a simple service agreement or an actual joint venture? I'd highly appreciate any information that can be shared on how to determine if the entity should or should not consider the agreement a JV. Many thanks!

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