The Law of Tax–Exempt Healthcare Organizations, 2018 Supplement
John Wiley & Sons Inc (Verlag)
978-1-119-48648-0 (ISBN)
- Titel ist leider vergriffen;
keine Neuauflage - Artikel merken
The Law of Tax-Exempt Healthcare Organizations 2018 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. 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.
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.
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
3 Public Charities and Private Foundations (New) 5
3.3 Commerciality Doctrine 5
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 7
4.4 Private Inurement—Scope and Types 7
4.6 Essence of Private Benefit 8
4.9 Excess Benefit Transactions 10
5 Public Charities and Private Foundations 11
5.1 Public Institutions 11
5.6 Recognition of Change in Public Charity Status 11
7 Lobbying and Political Activities 13
7.1 Legislative Activities Limitation 13
7.4 Political Activities Limitation 14
7.5 Business Expense Deduction Rules and Political Activities 16
7.7 Public Policy Advocacy Activities 16
7.8 Political Activities of Social Welfare Organizations 169
9 Managed Care Organizations 19
9.3 Commercial-Type Insurance Providers 19
9.5 Recent Developments 19
13 Other Provider and Supplier Organizations 23
13.3 Qualified Nonprofit Health Insurance Issuers 23
13.5 Accountable Care Organizations 24
16 For-Profit Subsidiaries 29
16.3 Attribution of Subsidiary’s Activities to Exempt Parent 29
17 Exempt and Nonexempt Cooperatives 31
17.1 Cooperative Hospital Service Organizations 31
18 Business Leagues 33
18.1 Business Leagues in General 33
18.2 Healthcare Trade Associations 34
19 Other Health-Related Organizations 35
19.4 Hospital Management Services Organizations 35
19.5 Regional Health Information Organizations 36
20 Healthcare Provider Reorganizations 37
20.1 Some Basics about Reorganizations 37
21 Mergers and Conversions 39
21.4 Conversion from Nonexempt to Exempt Status 39
22 Partnerships and Joint Ventures (New) 41
22.9 Whole-Hospital Joint Ventures 41
24 Tax Treatment of Unrelated Business Activities 43
24.2 Definition of Trade or Business 43
24.3 Definition of Regularly Carried On 45
24.5 Application of Substantially Related Test to Healthcare Organizations 46
24.11 Pharmacy, Medical Supplies, and Service Sales 47
24.12 Laboratory Testing Services 47
24.13 Medical Research 48
24.18 Other Exceptions to Unrelated Income Taxation 49
24.20 Revenue from Controlled Organizations 51
24.21 Unrelated Debt-Financed Income 51
24.23 Computation of Unrelated Business Taxable Income 51
25 Physician Recruitment and Retention 53
25.5 Specific Recruitment and Retention Techniques 53
26 Charity Care 55
26.6 Definitional and Reporting Issues 55
26.9 Charity Care and National Health Reform 56
26.10 Additional Statutory Requirements for Hospitals 56
27 Worker Classification and Employment Taxes 73
27.7 Medical Residents and the Student Exception 73
28 Compensation and Employee Benefits 75
28.3 Executive Compensation 75
28.5 Overview of Employee Benefits Law 75
28.6 Deferred Compensation in General 76
30 Tax-Exempt Bond Financing 81
30.3 Disqualification of Tax-Exempt Bonds 81
31 Fundraising Regulation 91
31.2 Federal Law Regulation 91
33 Governance 93
33.4A IRS Ruling Policy 93
34 Exemption and Public Charity Recognition Processes 97
34.1 Exemption Recognition Process 97
34.5 Public Charity Status 107
34.6 Group Exemption 107
34.7A Notice Requirements for Social Welfare Organizations (New) 107
34.8 Procedure Where Determination Is Adverse 109
34.9 Constitutional Law Aspects of Process 110
35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 111
35.1 Material Changes 111
35.2A Modification of Tax Exemption (New) 113
35.4 Redesigned Annual Information Return 113
35.5 Disclosure Requirements 114
35.6 IRS Disclosure to State Officials 114
36 IRS Audits of Healthcare Organizations 115
36.2 Audit Procedures 115
Cumulative Table of Cases 121
Cumulative Table of IRS Revenue Rulings 131
Cumulative Table of IRS Revenue Procedures 135
Cumulative Table of IRS Private Letter Rulings 137
Cumulative Table of IRS Technical Advice Memoranda 143
Table of Chief Counsel Advice Memoranda 145
Cumulative Table of IRS General Counsel Memoranda 147
Table of Tax Reform Legislation 149
Cumulative Index 155
| Erscheinungsdatum | 08.05.2018 |
|---|---|
| Reihe/Serie | Wiley Nonprofit Authority |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 179 x 253 mm |
| Gewicht | 276 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Medizinrecht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-119-48648-3 / 1119486483 |
| ISBN-13 | 978-1-119-48648-0 / 9781119486480 |
| Zustand | Neuware |
| Haben Sie eine Frage zum Produkt? |
aus dem Bereich
