The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website

Index

A

• ABA Retirement Funds v. United States
• ABLE programs
  • contributions to an ABLE account for
  • description of the
  • an eligible individual, designated beneficiary, and disability expenses of
• Accountable care organizations (ACOs)
  • § 13.5: tax exemption of
  • Revenue Procedure 97–13 on tax-exempt bonds by
• Affordable Care Act. See Patient Protection and Affordable Care Act (PPACA)
• AGB (amounts generally billed)
  • CNHA regulations on limitation on
  • definition of
  • financial assistance policy (FAP) used to calculate
• AGB percentage
  • CNHA regulations on limitation on
  • definition of
• AHS Hospital Corp., d/b/a Morristown Memorial Hospital
• Authorized body of a hospital facility

B

• Blue Cross and Blue Shield plans
• Business
  • § 24.2: definition of
  • tax treatment of unrelated business activities
• Business leagues

C

• Center for Competitive Politics v. Harris
• Charity care
  • Initial Notice of Proposed Rulemaking on CHNA statutory requirements
  • New IRS Notice of Anticipated Regulations
• Citizens United v. Schneiderman
• Community health needs assessments (CHNA) statutory requirements
  • billing and collection
  • definitions of key terms in the
  • effective dates
  • failures to satisfy
  • FAP (financial assistance policy) and emergency medical care policy
  • guidance on correction and disclosure of failures to meet
  • Initial Notice of Proposed Rulemaking on
  • limitations on charges
  • preparation and publications of community health needs assessments (CHNAs)
  • return for payment of tax
  • taxes on failures to meet charitable ...