A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. * Revised with new discussions on healthcare…mehr
A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. * Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much more * Provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature * Includes an exhaustive index allowing for quick and easy reference * Offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues.
THOMAS K. HYATT is a Partnerand the Chair of Dentons US LLP'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 for Healthcare Organizations seminar sponsored by the American Health Lawyers Association (AHLA), and past chair of AHLA's Tax and Finance practice group. BRUCE R. HOPKINS is a senior partner with the firm Polsinelli PC and an adjunct professor at the University of Kansas School of Law. He is also the author of more than twenty-eight books, including The Law of Tax-Exempt Organizations, Tenth Edition; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Nonprofit Law Made Easy; and Private Foundations: Tax Law and Compliance, Fourth Edition, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley.
Inhaltsangabe
Preface xv About the Authors xvii Book Citations xxi PART ONE Introduction to The Law of Tax-Exempt Healthcare Organizations 1 Tax-Exempt Healthcare Organizations--An Overview 3 2 Advantages and Disadvantages of Tax Exemption 23 3 Criticisms of Tax Exemption 39 PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations 4 Private Inurement, Private Benefit, and Excess Benefit Transactions 71 5 Public Charities and Private Foundations 137 6 Community Benefit 179 7 Lobbying and Political Activities 193 PART THREE Tax Status of Healthcare Provider and Supplier Organizations 8 Hospitals 229 9 Managed Care Organizations 243 10 Home Health Agencies 293 11 Homes for the Aged 303 12 Tax-Exempt Physician Organizations 313 13 Other Provider and Supplier Organizations 325 PART FOUR Tax Status of Health-Related Organizations 14 Development Foundations 355 15 Title-Holding Companies 365 16 For-Profit Subsidiaries 373 17 Exempt and Nonexempt Cooperatives 393 18 Business Leagues 405 19 Other Health-Related Organizations 431 PART FIVE Organizational Issues 20 Healthcare Provider Reorganizations 447 21 Mergers and Conversions 457 22 Partnerships and Joint Ventures 485 23 Integrated Delivery Systems 547 PART SIX Operational Issues 24 Tax Treatment of Unrelated Business Activities 575 25 Physician Recruitment and Retention 657 26 Charity Care 711 27 Worker Classification and Employment Taxes 757 28 Compensation and Employee Benefits 777 29 Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption 803 30 Tax-Exempt Bond Financing 813 31 Fundraising Regulation 835 32 Rural Healthcare Organizations 873 33 Governance 879 PART SEVEN Obtaining and Maintaining Exempt Status for Healthcare Organizations 34 Exemption and Public Charity Recognition Processes 913 35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 953 36 IRS Audits of Healthcare Organizations 1003 About the Companion Website 1043 Index 1045
Preface xv About the Authors xvii Book Citations xxi PART ONE Introduction to The Law of Tax-Exempt Healthcare Organizations 1 Tax-Exempt Healthcare Organizations--An Overview 3 2 Advantages and Disadvantages of Tax Exemption 23 3 Criticisms of Tax Exemption 39 PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations 4 Private Inurement, Private Benefit, and Excess Benefit Transactions 71 5 Public Charities and Private Foundations 137 6 Community Benefit 179 7 Lobbying and Political Activities 193 PART THREE Tax Status of Healthcare Provider and Supplier Organizations 8 Hospitals 229 9 Managed Care Organizations 243 10 Home Health Agencies 293 11 Homes for the Aged 303 12 Tax-Exempt Physician Organizations 313 13 Other Provider and Supplier Organizations 325 PART FOUR Tax Status of Health-Related Organizations 14 Development Foundations 355 15 Title-Holding Companies 365 16 For-Profit Subsidiaries 373 17 Exempt and Nonexempt Cooperatives 393 18 Business Leagues 405 19 Other Health-Related Organizations 431 PART FIVE Organizational Issues 20 Healthcare Provider Reorganizations 447 21 Mergers and Conversions 457 22 Partnerships and Joint Ventures 485 23 Integrated Delivery Systems 547 PART SIX Operational Issues 24 Tax Treatment of Unrelated Business Activities 575 25 Physician Recruitment and Retention 657 26 Charity Care 711 27 Worker Classification and Employment Taxes 757 28 Compensation and Employee Benefits 777 29 Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption 803 30 Tax-Exempt Bond Financing 813 31 Fundraising Regulation 835 32 Rural Healthcare Organizations 873 33 Governance 879 PART SEVEN Obtaining and Maintaining Exempt Status for Healthcare Organizations 34 Exemption and Public Charity Recognition Processes 913 35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 953 36 IRS Audits of Healthcare Organizations 1003 About the Companion Website 1043 Index 1045
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