The Law of Tax-Exempt Healthcare Organizations / Edition 3

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A complete and up-to-date legal resource for administrators of tax-exempt healthcare organizations, the Third Edition equips you with a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. The Third 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.

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Editorial Reviews

After introductory overview chapters on tax-exempt healthcare organizations, this guide covers fundamental exempt organization principles applied to healthcare organizations, tax status of healthcare provider and supplier organizations, tax status of health- related organizations, organizational issues, operational issues, and obtaining and maintaining exempt status for healthcare organizations. Organizations examined encompass hospitals, home health agencies, managed care organizations, and rural healthcare organizations. Includes a table of cases, and tables of IRS rulings, procedures, and memoranda. This second edition is current through January 2001, and reflects the IRS' focus during the past six years on defining and maintaining the fine line between charitable endeavor and commercial enterprise. Hyatt is a lawyer focusing on corporate and tax-exempt organization issues for healthcare providers. Hopkins is a lawyer specializing in the representation of nonprofit organizations. Annotation c. Book News, Inc., Portland, OR (
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Product Details

Meet the Author

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.

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Table of Contents


PART ONE Introduction to the Law of Tax-Exempt Healthcare Organizations.

Chapter One: Rationale for Tax-Exempt Healthcare Organizations.

Chapter Two: Advantages and Disadvantages of Tax Exemption.

Chapter Three: Criticisms of Tax Exemption.

PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations.

Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions.

Chapter Five: Public Charities and Private Foundations.

Chapter Six: Community Benefit.

Chapter Seven: Lobbying and Political Activities.

PART THREE Tax Status of Healthcare Provider and Supplier Organizations.

Chapter Eight: Hospitals.

Chapter Nine: Managed Care Organization.

Chapter Ten: Home Health Agencies.

Chapter Eleven: Homes for the Aged.

Chapter Twelve: Tax-Exempt Physician Organizations.

Chapter Thirteen: Other Provider and Supplier Organizations.

PART FOUR Tax Status of Health-Related Organizations.

Chapter Fourteen: Development Foundations.

Chapter Fifteen: Title-Holding Companies.

Chapter Sixteen: For-Profit Subsidiaries.

Chapter Eighteen: Business Leagues.

Chapter Nineteen: Other Health-Related Organizations.

PART FIVE Organizational Issues.

Chapter Twenty: Healthcare Provider Reorganizations.Chapter Twenty-One: Mergers and Conversions.

Chapter Twenty-Two: Partnerships and Joint Ventures.

Chapter Twenty-Three: Integrated Delivery Systems.

PART SIX Operational Issues.

Chapter Twenty-Four: Tax Treatment of Unrelated Business Activities.

Chapter Twenty-Five: Physician Recruitment and Retention.

Chapter Twenty-Six: Charity Care.

Chapter Twenty-Seven: Worker Classification and Employment Taxes.

Chapter Twenty-Eight: Compensation and Employee Benefits.

Chapter Twenty-Nine: Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption.

Chapter Thirty: Tax-Exempt Bond Financing.

Chapter Thirty-One: Fundraising Regulation.

Chapter Thirty-Two: Rural Healthcare Organizations.

Chapter Thirty-Three : Governance.

PART SEVEN Obtaining and Maintaining Exempt Status For Healthcare Organizations.

Chapter Thirty-Four: Exemption Recognition Process.

Chapter Thirty-Five: Maintenance of Tax-Exempt Status and Avoidance of Penalties.

Chapter Thirty-Six: IRS Audits of Healthcare Organizations.

PART EIGHT AppendixMaterial.

Appendix A: Internal Revenue Service Integrated Delivery Systems Tax Law.

Specialist Guidance Fy 1994 Exempt Organization Cpe Technical

Instruction Program Textbook What Questions Should the Tax Law.

Specialist Ask Applicant in IDS Cases?

Appendix B: Hermann Hospital Closing Agreement.

Appendix C: Revenue Ruling 87-41 Employment Status-20 Common Law Factors.

Appendix D: Revenue Procedure 97-13: Private Business Use of Bond Proceeds—Management and Service Contracts.

Appendix E: IRS Hospital Audit Guidelines.

Appendix F: Valuation ofMedical Practices.

Appendix G: IRS Checklist for Hospital Joint Operating Agreement Applicants.

Appendix H: Sample Conflicts of Interest Policy.

Appendix I: Revenue Ruling 97-21 on Physician Recruitment.

Appendix J: Revenue Ruling 98-15 on Whole Hospital Joint Ventures.

Appendix K: FY 1999 IRS CPE Text on Bond Financed Facilities.

Appendix L: FY 2000 IRS CPE Text on Physician Compensation Incentive Compensation Factors (Excerpt).

Appendix M: FY 1999 IRS CPE Text on Whole Hospital Joint Ventures Charitable Purposes Questionnaire (Excerpt).

Appendix N: IRS HMO Audit Guidelines.

Appendix O: Good Governance Practices for 501(c)(3) Organizations.

Appendix P: Internal Revenue Service Memorandum.

Appendix Q: IRC 509(a)(3) Supporting Organizations Guide Sheet.

Appendix R: Annotated IRS Health Care Provider Legal Guide.

Appendix S: IRS Revenue Ruling on Ancillary Service Provider Joint Ventures.

PART NINE Tables & Index.

Table of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Table of IRS General Counsel Memoranda.

Table of IRS Private Letter Rulings.

Table of IRS Technical Advice Memoranda.


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