Details

The Law of Tax-Exempt Healthcare Organizations


The Law of Tax-Exempt Healthcare Organizations


Wiley Nonprofit Authority 4. Aufl.

von: Thomas K. Hyatt, Bruce R. Hopkins

173,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 22.04.2020
ISBN/EAN: 9781119639060
Sprache: englisch
Anzahl Seiten: 240

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Beschreibungen

<p><b>Get up to date on tax-exempt healthcare law and relevant issues</b> <i>The Law of Tax-Exempt Healthcare Organizations, Fouth Edition</i> provides complete and comprehensive information and analysis in a single volume - this is the e-book version. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting the relevant guidelines into one place.
<p>Preface ix</p> <p>About the Authors xi</p> <p>Book Citations xv</p> <p><b>1 Tax-Exempt Healthcare Organizations: An Overview 1</b></p> <p>§ 1.2 Defining Tax-Exempt Organizations 1</p> <p>§ 1.5 Charitable Healthcare Organizations 1</p> <p>§ 1.8 Promotion of Health 2</p> <p>§ 1.10 ABLE Programs 2</p> <p><b>3 Public Charities and Private Foundations (New) 5</b></p> <p>*§ 3.3 Commerciality Doctrine 5</p> <p><b>4 Private Inurement, Private Benefit, and Excess Benefit Transactions 11</b></p> <p>*§ 4.4 Private Inurement—Scope and Types 11</p> <p>§ 4.6 Essence of Private Benefit 13</p> <p>*§ 4.9 Excess Benefit Transactions 14</p> <p><b>5 Public Charities and Private Foundations 17</b></p> <p>*§ 5.1 Public Institutions 17</p> <p>*§ 5.6 Recognition of Change in Public Charity Status 18</p> <p><b>7 Lobbying and Political Activities 19</b></p> <p>*§ 7.1 Legislative Activities Limitation 19</p> <p>§ 7.4 Political Activities Limitation 20</p> <p>§ 7.5 Business Expense Deduction Rules and Political Activities 23</p> <p>§ 7.7 Public Policy Advocacy Activities 23</p> <p>§ 7.8 Political Activities of Social Welfare Organizations 23</p> <p><b>8 Hospitals 25</b></p> <p>§ 8.3 Public Hospitals 25</p> <p><b>9 Managed Care Organizations 27</b></p> <p>§ 9.3 Commercial-Type Insurance Providers 27</p> <p>§ 9.5 Recent Developments 27</p> <p><b>13 Other Provider and Supplier Organizations 31</b></p> <p>§ 13.3 Qualified Nonprofit Health Insurance Issuers 31</p> <p>§ 13.5 Accountable Care Organizations 32</p> <p>*§ 13.6 Cannabis-Related Services Organizations 35</p> <p><b>16 For-Profit Subsidiaries 39</b></p> <p>§ 16.3 Attribution of Subsidiary’s Activities to Exempt Parent 39</p> <p><b>17 Exempt and Nonexempt Cooperatives 41</b></p> <p>§ 17.1 Cooperative Hospital Service Organizations 41</p> <p><b>18 Business Leagues 43</b></p> <p>*§ 18.1 Business Leagues in General 43</p> <p>§ 18.2 Healthcare Trade Associations 44</p> <p>*§ 18.3 Certification Organizations and Peer Review Boards 45</p> <p><b>19 Other Health-Related Organizations 47</b></p> <p>§ 19.4 Hospital Management Services Organizations 47</p> <p>§ 19.5 Regional Health Information Organizations 48</p> <p><b>20 Healthcare Provider Reorganizations 49</b></p> <p>§ 20.1 Some Basics about Reorganizations 49</p> <p><b>21 Mergers and Conversions 51</b></p> <p>§ 21.4 Conversion from Nonexempt to Exempt Status 51</p> <p>*§ 21.5 Joint Operating Agreements 51</p> <p><b>22 Partnerships and Joint Ventures (New) 53</b></p> <p>§ 22.9 Whole-Hospital Joint Ventures 53</p> <p><b>24 Tax Treatment of Unrelated Business Activities 55</b></p> <p>*§ 24.2 Definition of <i>Trade or Business </i>55</p> <p>§ 24.3 Definition of <i>Regularly Carried On </i>58</p> <p>§ 24.5 Application of Substantially Related Test to Healthcare Organizations 58</p> <p>*§ 24.5A Deemed Unrelated Business Income 59</p> <p>§ 24.11 Pharmacy, Medical Supplies, and Service Sales 59</p> <p>§ 24.12 Laboratory Testing Services 60</p> <p>§ 24.13 Medical Research 60</p> <p>*§ 24.18 Other Exceptions to Unrelated Income Taxation 62</p> <p>§ 24.20 Revenue from Controlled Organizations 64</p> <p>*§ 24.20A Partnership Rules 64</p> <p>§ 24.21 Unrelated Debt-Financed Income 65</p> <p>*§ 24.23 Computation of Unrelated Business Taxable Income 65</p> <p><b>25 Physician Recruitment and Retention 75</b></p> <p>§ 25.5 Specific Recruitment and Retention Techniques 75</p> <p><b>26 Charity Care 77</b></p> <p>§ 26.6 Definitional and Reporting Issues 77</p> <p>§ 26.9 Charity Care and National Health Reform 78</p> <p>§ 26.10 Additional Statutory Requirements for Hospitals 78</p> <p>§ 26.12 Provider Taxes (New) 96</p> <p><b>27 Worker Classification and Employment Taxes 99</b></p> <p>§ 27.7 Medical Residents and the Student Exception 99</p> <p><b>28 Compensation and Employee Benefits 101</b></p> <p>*§ 28.3 Executive Compensation 101</p> <p>§ 28.5 Overview of Employee Benefits Law 102</p> <p>§ 28.6 Deferred Compensation in General 103</p> <p>*§ 28.7 Excess Executive Compensation (New) 106</p> <p><b>30 Tax-Exempt Bond Financing 117</b></p> <p>§ 30.3 Disqualification of Tax-Exempt Bonds 117</p> <p><b>31 Fundraising Regulation 127</b></p> <p>*§ 31.2 Federal Law Regulation 127</p> <p><b>33 Governance 129</b></p> <p>*§ 33.3 Good Governance Practices 129</p> <p>§ 33.4A IRS Ruling Policy 131</p> <p><b>34 Exemption and Public Charity Recognition Processes 135</b></p> <p>*§ 34.1 Exemption Recognition Process 135</p> <p>*§ 34.5 Public Charity Status 145</p> <p>*§ 34.6 Group Exemption 146</p> <p>§ 34.7A Notice Requirements for Social Welfare Organizations (New) 146</p> <p>*§ 34.8 Procedure Where Determination is Adverse 147</p> <p>*§ 34.9 Constitutional Law Aspects of Process 149</p> <p><b>35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 153</b></p> <p>§ 35.1 Material Changes 153</p> <p>§ 35.2A Modification of Tax Exemption (New) 155</p> <p>§ 35.4 Redesigned Annual Information Return 155</p> <p>§ 35.5 Disclosure Requirements 156</p> <p>*§ 35.6 IRS Disclosure to State Officials 157</p> <p><b>36 IRS Audits of Healthcare Organizations 159</b></p> <p>*§ 36.2 Audit Procedures 159</p> <p>Cumulative Table of Cases 167</p> <p>Cumulative Table of IRS Revenue Rulings 179</p> <p>Cumulative Table of IRS Revenue Procedures 183</p> <p>Cumulative Table of IRS Private Letter Rulings 185</p> <p>Cumulative Table of IRS Technical Advice Memoranda 191</p> <p>Table of Chief Counsel Advice Memoranda 193</p> <p>Cumulative Table of IRS General Counsel Memoranda 195</p> <p>Table of Tax Reform Legislation 197</p> <p>Cumulative Index 203</p>

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