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The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

Book Description

Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, The Law of Tax-Exempt Healthcare Organizations, Cumulative Supplement, Fourth Edition provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. Lawyers, accountants, nonprofit executives, and nonprofit consultants will benefit from this handy resource that explains, simplifies, and demystifies the prospect of trying to evaluate and interpret the overlapping jurisdictions of health and tax-exempt law.

Table of Contents

  1. Cover Page
  2. Title page
  3. Copyright
  4. About the Authors
  5. BECOME A SUBSCRIBER
  6. Book Citations
  7. Contents
  8. Preface
  9. PART ONE: Introduction to the Law of Tax-Exempt Healthcare Organizations
    1. CHAPTER ONE: Rationale for Tax-Exempt Healthcare Organizations
      1. § 1.3 CATEGORIES OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS
      2. § 1.8 SOCIAL WELFARE ORGANIZATIONS
    2. CHAPTER TWO: Advantages and Disadvantages of Tax Exemption
      1. § 2.4 ALTERNATIVES TO TAX-EXEMPT STATUS
      2. § 2.6 SMALL EMPLOYER INSURANCE TAX CREDIT (NEW)
    3. CHAPTER THREE: Criticisms of Tax Exemption
      1. § 3.1 CRITICISMS IN GENERAL
      2. § 3.2 CRITICISMS OF TAX EXEMPTION FOR HEALTHCARE ORGANIZATIONS
      3. § 3.3 THE COMMERCIALITY DOCTRINE
  10. PART TWO: Fundamental Exempt Organization Principles Applied to Healthcare Organizations
    1. CHAPTER FOUR: Private Inurement, Private Benefit, and Excess Benefit Transactions
      1. § 4.1 ESSENCE OF PRIVATE INUREMENT
      2. § 4.4 PRIVATE INUREMENT—SCOPE AND TYPES
      3. § 4.6 ESSENCE OF PRIVATE BENEFIT
      4. § 4.9 EXCESS BENEFIT TRANSACTIONS
    2. CHAPTER FIVE: Public Charities and Private Foundations
      1. § 5.2 PUBLICLY SUPPORTED ORGANIZATIONS—DONATIVE ENTITIES
      2. § 5.3 PUBLICLY SUPPORTED ORGANIZATIONS—SERVICE PROVIDER ORGANIZATIONS
      3. § 5.5 SUPPORTING ORGANIZATIONS
      4. § 5.5A RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS (NEW)
    3. CHAPTER SEVEN: Lobbying and Political Activities
      1. § 7.1 LEGISLATIVE ACTIVITIES LIMITATION
      2. § 7.4 THE POLITICAL ACTIVITIES LIMITATION
      3. § 7.6 INTERNET ACTIVITIES
      4. § 7.8 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
  11. PART THREE: Tax Status of Healthcare Provider and Supplier Organizations
    1. CHAPTER THIRTEEN: Other Provider and Supplier Organizations
      1. § 13.1 BLUE CROSS AND BLUE SHIELD ASSOCIATIONS
      2. § 13.3 QUALIFIED HEALTH INSURANCE ISSUERS (NEW)
      3. § 13.4 HEALTH INSURANCE EXCHANGES (NEW)
      4. § 13.5 ACCOUNTABLE CARE ORGANIZATIONS (NEW)
  12. PART FOUR: Tax Status of Health-Related Organizations
    1. CHAPTER FOURTEEN: Development Foundations
      1. § 14.1 BASIC CONCEPTS
    2. CHAPTER SIXTEEN: For-Profit Subsidiaries
      1. § 16.1 ESTABLISHING A SUBSIDIARY
      2. § 16.2 FINANCIAL CONSIDERATIONS
      3. § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT
    3. CHAPTER EIGHTEEN: Business Leagues
      1. § 18.1 BUSINESS LEAGUES IN GENERAL
    4. CHAPTER NINETEEN: Other Health-Related Organizations
      1. § 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS (NEW)
  13. PART FIVE: Organizational Issues
    1. CHAPTER TWENTY-TWO: Partnerships and Joint Ventures
      1. § 22.11 ANCILLARY SERVICES JOINT VENTURES
      2. § 22.12 SINGLE-MEMBER LIMITED LIABILITY COMPANIES
  14. PART SIX: Operational Issues
    1. CHAPTER TWENTY-FOUR: Tax Treatment of Unrelated Business Activities
      1. § 24.10 PHARMACY, MEDICAL SUPPLIES, AND SERVICES SALES
      2. § 24.12 MEDICAL RESEARCH
      3. § 24.17 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION
      4. § 24.19 REVENUE FROM CONTROLLED ORGANIZATIONS
      5. § 24.20 UNRELATED DEBT-FINANCED INCOME
    2. CHAPTER TWENTY-SIX: Charity Care
      1. § 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS (NEW)
    3. CHAPTER TWENTY-SEVEN: Worker Classification and Employment Taxes
      1. § 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION (NEW)
    4. CHAPTER TWENTY-EIGHT: Compensation and Employee Benefits
      1. § 28.1 THE REASONABLE COMPENSATION STANDARD
      2. § 28.3 EXECUTIVE COMPENSATION
      3. § 28.6 DEFERRED COMPENSATION IN GENERAL
    5. CHAPTER THIRTY: Tax-Exempt Bond Financing
      1. § 30.1 OVERVIEW OF QUALIFIED 501(C)(3) BONDS
      2. § 30.2 OVERVIEW OF THE QUALIFIED 501(C)(3) BOND ISSUANCE PROCESS
      3. § 30.4 INTERNAL REVENUE SERVICE DEVELOPMENTS
    6. CHAPTER THIRTY-ONE: Fundraising Regulation
      1. § 31.2 FEDERAL LAW REGULATION
    7. CHAPTER THIRTY-THREE: Governance
      1. § 33.3 GOOD GOVERNANCE PRACTICES
  15. PART SEVEN: Obtaining and Maintaining Exempt Status for Healthcare Organizations
    1. CHAPTER THIRTY-FOUR: Exemption Recognition Process
      1. § 34.1 EXEMPTION RECOGNITION PROCESS
      2. § 34.3 SPECIAL REQUIREMENTS FOR CHARITABLE HEALTHCARE ORGANIZATIONS
      3. § 34.4 NON-PRIVATE-FOUNDATION STATUS
    2. CHAPTER THIRTY-FIVE: Maintenance of Tax-Exempt Status and Avoidance of Penalties
      1. § 35.3 ANNUAL REPORTING REQUIREMENTS
      2. § 35.4 REDESIGNED ANNUAL INFORMATION RETURN
      3. § 35.5A IRS DISCLOSURE TO STATE OFFICIALS (NEW)
      4. § 35.6 FORM 990 AND COMMUNITY BENEFIT
      5. § 35.7 REPORTING OF NONCASH GIFTS IN GENERAL (NEW)
    3. CHAPTER THIRTY-SIX: IRS Audits of Healthcare Organizations
      1. § 36.3 IRS IMPLEMENTING GUIDELINES
      2. § 36.5 IRS COMPLIANCE CHECK PROJECTS
  16. PART EIGHT: Appendix Material
    1. APPENDIX T: IRS Governance Check Sheet
  17. PART NINE: Tables & Index
    1. Cumulative Table of Cases
    2. Cumulative Table of IRS Revenue Rulings
    3. Cumulative Table of IRS Revenue Procedures
    4. Cumulative Table of IRS Private Letter Rulings
    5. Cumulative Table of IRS Technical Advice Memoranda
  18. Cumulative Index