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More About This Title The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website
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The 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 lawDelve into the complex rules regarding tax-exempt statusEnsure compliance with practical guidance and toolsExamine 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.
English
Preface ix
About the Authors xi
Book Citations xv
1 Tax-Exempt Healthcare Organizations—An Overview 1
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 8
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
7.5 Business Expense Deduction Rules and Political Activities 13
7.8 Political Activities of Social Welfare Organizations 13
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 25
16.3 Attribution of Subsidiary’s Activities to Exempt Parent 25
17 Exempt and Nonexempt Cooperatives 27
17.1 Cooperative Hospital Service Organizations 27
18 Business Leagues 29
18.1 Business Leagues in General 29
19 Other Health-Related Organizations 31
19.4 Hospital Management Services Organizations 31
20 Healthcare Provider Reorganizations 33
20.1 Some Basics about Reorganizations 33
21 Mergers and Conversions 35
21.4 Conversion from Nonexempt to Exempt Status 35
24 Tax Treatment of Unrelated Business Activities 37
24.2 Definition of Trade or Business 37
24.3 Definition of Regularly Carried On 39
24.12 Laboratory Testing Services 40
24.18 Other Exceptions to Unrelated Income Taxation 40
24.20 Revenue from Controlled Organizations 40
24.23 Computation of Unrelated Business Taxable Income 41
25 Physician Recruitment and Retention 43
25.5 Specific Recruitment and Retention Techniques 43
26 Charity Care 45
26.10 Additional Statutory Requirements for Hospitals 45
27 Worker Classification and Employment Taxes 59
27.7 Medical Residents and the Student Exception 59
28 Compensation and Employee Benefits 61
28.5 Overview of Employee Benefits Law 61
28.6 Deferred Compensation in General 61
30 Tax-Exempt Bond Financing 65
30.3 Disqualification of Tax-Exempt Bonds 65
31 Fundraising Regulation 71
31.2 Federal Law Regulation 71
33 Governance 73
33.4A IRS Ruling Policy 73
34 Exemption and Public Charity Recognition Processes 77
34.1 Exemption Recognition Process 77
34.5 Public Charity Status 85
34.6 Group Exemption 85
34.7A Notice Requirements for Social Welfare Organizations (New) 85
34.8 Procedure Where Determination Is Adverse 87
34.9 Constitutional Law Aspects of Process 88
35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 89
35.2A Modification of Tax Exemption (New) 90
35.4 Redesigned Annual Information Return 91
35.5 Disclosure Requirements 91
35.6 IRS Disclosure to State Officials 92
36 IRS Audits of Healthcare Organizations 93
36.2 Audit Procedures 93
Cumulative Table of Cases 97
Table of IRS Revenue Rulings 107
Cumulative Table of IRS Revenue Procedures 111
Table of IRS General Counsel Memoranda 113
Table of IRS Private Letter Rulings 115
Table of IRS Technical Advice Memoranda 121
Index 123
