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

Contents

Note to the Reader: Sections not in the main bound volume are indicated by “(New)” after the title.

Preface

PART ONE Introduction to the Law of Tax-Exempt Healthcare Organizations

Chapter One: Rationale for Tax-Exempt Healthcare Organizations

§ 1.3 Categories of Tax-Exempt Healthcare Organizations

§ 1.8 Social Welfare Organizations

Chapter Two: Advantages and Disadvantages of Tax Exemption

§ 2.4 Alternatives to Tax-Exempt Status

§ 2.6 Small Employer Insurance Tax Credit (New)

Chapter Three: Criticisms of Tax Exemption

§ 3.1 Criticisms in General

§ 3.2 Criticisms of Tax Exemption for Healthcare Organizations

§ 3.3 The Commerciality Doctrine

PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations

Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions

§ 4.1 Essence of Private Inurement

§ 4.4 Private Inurement—Scope and Types

§ 4.6 Essence of Private Benefit

§ 4.9 Excess Benefit Transactions

Chapter Five: Public Charities and Private Foundations

§ 5.2 Publicly Supported Organizations—Donative Entities

§ 5.3 Publicly Supported Organizations—Service Provider Organizations

§ 5.5 Supporting Organizations

§ 5.5A Recognition of Change in Public Charity Status (New)

Chapter Seven: Lobbying and Political Activities

§ 7.1 Legislative Activities Limitation

§ 7.4 The Political Activities Limitation

§ 7.6 Internet Activities

§ 7.8 Political Activities of Social Welfare Organizations

PART THREE Tax Status of Healthcare Provider ...