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More About This Title The Law of Tax-Exempt Healthcare Organizations 2016 Supplement, Fourth Edition + website
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The Law of Tax-Exempt Healthcare Organizations 2016 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. This new supplement to the Fourth Edition has been fully updated with the latest IRS guidance and requirements, and expanded with additional coverage of relevant topics. The new discussion includes healthcare reform and the Affordable Care Act, the fiduciary duty of directors on the governing body of nonprofit organizations, executive compensation, activities of tax-exempt organizations that appear more commercial than charitable, political campaign activity, charitable reforms, restrictions on supporting organizations, intermediate sanctions, and much more. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.
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 all of the newest and relevant guidelines into one place.
- Get up to date on the latest IRS forms, guidance, and procedures
- Interpret complex legal issues correctly and appropriately
- Reference relevant federal guidelines quickly and easily
- Access extensive appendices and tables to streamline application
As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
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THOMAS K. HYATT (Washington DC) is a Partner and the Chair of SNR Denton's Health Care practice. He focuses on corporate and tax-exempt organization issues for health care providers. He represents organizations including public and private hospitals, multi-hospital systems, integrated delivery systems, academic medical centers, home health agencies, health maintenance organizations, continuing care retirement communities, provider associations, physician clinics, faculty practice plans, physician-hospital organizations and shared services organizations. Tom is the Chair Emeritus and serves on the faculty of the annual Tax Issues in Healthcare Organizations seminar sponsored by the American Health Lawyers Association (AHLA), and past Chair of AHLA's Tax and Finance practice.
BRUCE R. HOPKINS (Kansas City MO) is a senior partner with the firm Polsinelli Shughart PC. He is also the author of more than 35 books, including The Law of Tax-Exempt Organizations, 10e, The Law of Fundraising, 4e, Nonprofit Law for Colleges and Universities, Nonprofit Governance, and Nonprofit Law Made Easy, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Hopkins earned his Juris Doctorate and Master of Laws degrees at the George Washington University. He has practiced law for 40 years and is a member of the District of Columbia and Missouri bars. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, and Committee on Nonprofit Corporations. He is listed in The Best Lawyers in America, Nonprofit Organizations/Charities Law, 2007-2008.
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§ 1.2 Defining Tax-Exempt Organizations 1
§ 1.5 Charitable Healthcare Organizations 1
§ 1.10 ABLE Programs 2
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 5
§ 4.4 Private Inurement—Scope and Types 5
§ 4.6 Essence of Private Benefit 6
§ 4.9 Excess Benefit Transactions 7
5 Public Charities and Private Foundations 9
§ 5.6 Recognition of Change in Public Charity Status 9
7 Lobbying and Political Activities 11
§ 7.1 Legislative Activities Limitation 11
§ 7.4 Political Activities Limitation 12
§ 7.8 Political Activities of Social Welfare Organizations 12
9 Managed Care Organizations 15
§ 9.5 Recent Developments 15
13 Other Provider and Supplier Organizations 19
§ 13.3 Qualified Nonprofit Health Insurance Issuers 19
§ 13.5 Accountable Care Organizations 20
16 For-Profit Subsidiaries 21
§ 16.3 Attribution of Subsidiary’s Activities to Exempt Parent 21
18 Business Leagues 23
§ 18.1 Business Leagues in General 23
19 Other Health-Related Organizations 25
§ 19.4 Hospital Management Services Organizations 25
20 Healthcare Provider Reorganizations 27
§ 20.1 Some Basics About Reorganizations 27
21 Mergers and Conversions 29
§ 21.4 Conversion from Nonexempt to Exempt Status 29
24 Tax Treatment of Unrelated Business Activities 31
§ 24.2 Definition of Trade or Business 31
§ 24.3 Definition of Regularly Carried On 33
§ 24.12 Laboratory Testing Services 33
§ 24.18 Other Exceptions to Unrelated Income Taxation 33
§ 24.20 Revenue from Controlled Organizations 34
25 Physician Recruitment and Retention 35
§ 25.5 Specific Recruitment and Retention Techniques 35
26 Charity Care 37
§ 26.10 Additional Statutory Requirements for Hospitals 37
27 Worker Classification and Employment Taxes 51
§ 27.7 Medical Residents and the Student Exception 51
28 Compensation and Employee Benefits 53
§ 28.5 Overview of Employee Benefits Law 53
30 Tax-Exempt Bond Financing 55
§ 30.3 Disqualification of Tax-Exempt Bonds 55
31 Fundraising Regulation 59
§ 31.2 Federal Law Regulation 59
33 Governance 61
§ 33.4A IRS Ruling Policy 61
34 Exemption and Public Charity Recognition Processes 65
§ 34.1 Exemption Recognition Process 65
§ 34.5 Public Charity Status 72
§ 34.6 Group Exemption 72
§ 34.8 Procedure Where Determination Is Adverse 73
§ 34.9 Constitutional Law Aspects of Process 73
35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 75
§ 35.4 Redesigned Annual Information Return 75
§ 35.5 Disclosure Requirements 75
§ 35.6 IRS Disclosure to State Officials 76
36 IRS Audits of Healthcare Organizations 77
§ 36.2 Audit Procedures 77
Index 81
