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Stay up to date on the most recent changes to the law of tax-exempt healthcare organizations In the 2021 Supplement to the 4th edition of The Law of Tax-Exempt Healthcare Organizations, a team of dedicated authors brings readers up to date on the most important and impactful changes to the legislation, regulations, and case law governing the administration and operation of tax-exempt healthcare organizations. Readers will find of-the-moment updates combined with practical guidance and commentary to help them successfully navigate an area of law that is becoming more complex by the year.
Stay up to date on the most recent changes to the law of tax-exempt healthcare organizations In the 2021 Supplement to the 4th edition of The Law of Tax-Exempt Healthcare Organizations, a team of dedicated authors brings readers up to date on the most important and impactful changes to the legislation, regulations, and case law governing the administration and operation of tax-exempt healthcare organizations. Readers will find of-the-moment updates combined with practical guidance and commentary to help them successfully navigate an area of law that is becoming more complex by the year.
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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.
Inhaltsangabe
Preface ix
About the Authors xi
Book Citations xv
1 Tax-Exempt Healthcare Organizations: An Overview 1
* 1.1 Constitutional Law Perspective 1
1.2 Defining Tax-Exempt Organizations 2
* 1.5 Charitable Healthcare Organizations 3
1.8 Promotion of Health 3
* 1.10 ABLE Programs (New) 4
3 Criticisms of Tax Exemption 7
3.3 Commerciality Doctrine 7
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 13
4.4 Private Inurement--Scope and Types 13
4.6 Essence of Private Benefit 15
4.9 Excess Benefit Transactions 16
5 Public Charities and Private Foundations 19
5.1 Public Institutions 19
5.6 Recognition of Change in Public Charity Status 20
7 Lobbying and Political Activities 23
7.1 Legislative Activities Limitation 23
7.4 Political Activities Limitation 24
7.5 Business Expense Deduction Rules and Political Activities 27
7.7 Public Policy Advocacy Activities 27
* 7.8 Political Activities of Social Welfare Organizations 27
8 Hospitals 29
* 8.1 Federal Tax Law Definition of Hospital 29
8.3 Public Hospitals 30
* 8.6 Pandemic Relief (New) 31
9 Managed Care Organizations 35
9.3 Commercial-Type Insurance Providers 35
9.5 Recent Developments 35
13 Other Provider and Supplier Organizations 41
13.3 Qualified Nonprofit Health Insurance Issuers 41
