Book description
2017's must-have reference for nonprofit healthcare organizationsThe Law of Tax-Exempt Healthcare Organizations is a one-stop reference for organizations and their advisors, providing accessible explanations of the complex legal framework surrounding tax-exempt status, healthcare organizations, and other pertinent regulations. This new supplement has been updated to reflect the latest changes to federal law, IRS forms, requirements, and related tax procedures, with extensive citations to facilitate further research if needed. Coverage includes healthcare reform, the Affordable Care Act, activities of tax-exempt organizations, political campaign activity, charitable reforms, intermediate sanctions, and more, including the fiduciary duty of directors on the governing body of nonprofit organizations. Organized for easy navigation and quick reference, this book is also valuable as a learning resource for nonprofit professionals seeking to make more informed decisions for their organizations.
The laws and regulations surrounding both health care and the nonprofit world are continuously evolving; when the two fields merge in a single organization, they create a legal area that is continuously in flux. This book provides up-to-the-minute guidance on all relevant aspects of federal law to ensure the clear understanding that streamlines compliance.
- Get up to date on the latest changes to federal law
- Delve into the complex rules regarding tax-exempt status
- Ensure compliance with practical guidance and tools
- Examine the impact of the Affordable Care Act, charitable reforms, new restrictions, and more
By compiling all legal and tax-related information specific to tax-exempt health care organizations into a single volume, this book dramatically reduces research time and eliminates the need to wade through legal libraries to locate specific information—it's all here. The Law of Tax-Exempt Healthcare Organizations is the must-have reference with the latest information and down-to-earth explanations.
Table of contents
- Cover
- Title Page
- Copyright
- Preface
- About the Authors
- Book Citations
- Chapter One: Tax‐Exempt Healthcare Organizations—An Overview
- Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions
- Chapter Five: Public Charities and Private Foundations
- Chapter Seven: Lobbying and Political Activities
- Chapter Nine: Managed Care Organizations
- Chapter Thirteen: Other Provider and Supplier Organizations
- Chapter Sixteen: For‐Profit Subsidiaries
- *Chapter Seventeen: Exempt and Nonexempt Cooperatives
- Chapter Eighteen: Business Leagues
- Chapter Nineteen: Other Health‐Related Organizations
- Chapter Twenty: Healthcare Provider Reorganizations
- Chapter Twenty‐One: Mergers and Conversions
- Chapter Twenty‐Four: Tax Treatment of Unrelated Business Activities
- Chapter Twenty‐Five: Physician Recruitment and Retention
- Chapter Twenty‐Six: Charity Care
- Chapter Twenty‐Seven: Worker Classification and Employment Taxes
- Chapter Twenty‐Eight: Compensation and Employee Benefits
- Chapter Thirty: Tax‐Exempt Bond Financing
- Chapter Thirty‐One: Fundraising Regulation
- Chapter Thirty‐Three: Governance
- Chapter Thirty‐Four: Exemption and Public Charity Recognition Processes
- Chapter Thirty‐Five: Maintenance of Tax‐Exempt Status and Avoidance of Penalties
- Chapter Thirty‐Six: IRS Audits of Healthcare Organizations
- Cumulative Table of Cases
- Table of IRS Revenue Rulings
- Cumulative Table of IRS Revenue Procedures
- Table of IRS General Counsel Memoranda
- Table of IRS Private Letter Rulings
- Table of IRS Technical Advice Memoranda
- Index
- End User License Agreement
Product information
- Title: The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website
- Author(s):
- Release date: March 2017
- Publisher(s): Wiley
- ISBN: 9781119346388
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