The Law of Tax-Exempt Healthcare Organizations / Edition 1

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1995 Hardcover Good Item may show signs of shelf wear. Pages may include limited notes and highlighting. Includes supplemental or companion materials if applicable. Access ... codes may or may not work. Connecting readers since 1972. Customer service is our top priority. Read more Show Less

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A comprehensive source of detailed information on federal, state and local laws, combining Hyatt's industry-specific knowledge with the expertise of Hopkins, the country's leading legal authority on tax-exempt organizations. Explains complex legal issues in plain English and provides specific legal citations for further research. Covers the tax status of diverse types of healthcare providers, organizational topics and operational matters. Supplemented annually to keep subscribers up-to-date on legislative activity, IRS decisions, court opinions and other developments in this rapidly changing industry.
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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

Pt. 1 Introduction to the Law of Tax-Exempt Healthcare Organizations
Ch. 1 Rationale for Tax-Exempt Healthcare Organizations 3
Ch. 2 Advantages and Disadvantage of Tax Exemption 19
Ch. 3 Criticisms of Tax Exemption 29
Pt. 2 Fundamental Exempt Organization Principles Applied to Healthcare Organizations
Ch. 4 Private Inurement and Private Benefit 55
Ch. 5 Public Charities and Private Foundations 95
Ch. 6 Community Benefit 129
Ch. 7 Lobbying and Political Activities 141
Pt. 3 Tax Status of Healthcare Provider and Supplier Organizations
Ch. 8 Hospitals 165
Ch. 9 Managed Care Organizations 177
Ch. 10 Home Health Agencies 211
Ch. 11 Homes for the Aged 219
Ch. 12 Tax-Exempt Physician Organizations 227
Ch. 13 Other Provider and Supplier Organizations 239
Pt. 4 Tax Status of Health-Related Organizations
Ch. 14 Development Foundations 249
Ch. 15 Title-Holding Companies 257
Ch. 16 For-Profit Subsidiaries 265
Ch. 17 Exempt and Nonexempt Cooperatives 279
Ch. 18 Business Leagues 287
Ch. 19 Other Health-Related Organizations 309
Pt. 5 Organizational Issues
Ch. 20 Healthcare Provider Reorganizations 321
Ch. 21 Mergers and Conversions 331
Ch. 22 Partnerships and Joint Ventures 355
Ch. 23 Integrated Delivery Systems 391
Pt. 6 Operational Issues
Ch. 24 Tax Treatment of Unrelated Business Activities 415
Ch. 25 Physician Recruitment and Retention 485
Ch. 26 Charity Care 529
Ch. 27 Worker Classification and Employment Taxes 541
Ch. 28 Executive Compensations and Employee Benefits 559
Ch. 29 Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption 591
Ch. 30 Tax-Exempt Bond Financing 599
Ch. 31 Fund-Raising Regulation 625
Ch. 32 Rural Healthcare Organizations 647
Pt. 7 Obtaining and Maintaining Exempt Status for Healthcare Organizations
Ch. 33 Exemption Recognition Process 655
Ch. 34 Maintenance of Tax-Exempt Status and Avoidance of Penalties 691
Ch. 35 IRS Audits of Healthcare Organizations 711
App. A Internal Revenue Service Integrated Delivery Systems Tax Law Specialist Guidance (FY 1994 Exempt Organization CPE Technical Instruction Program Textbook) 731
App. B Hermann Hospital Closing Agreement 737
App. C Revenue Ruling 87-41: Employment Status - 20 Common Law Factors 752
App. D Revenue Procedure 97-13: Private Business Use of Bond Proceeds - Management and Service Contracts 758
App. E IRS Hospital Audit Guidelines 761
App. F Valuation of Medical Practices 772
App. G IRS Checklist for Hospital Joint Operating Agreement Applicants 801
App. H Sample Conflicts of Interest Policy 804
App. I Revenue Ruling 97-21 on Physician Recruitment 810
App. J Revenue Ruling 98-15 on Whole Hospital Joint Ventures 819
App. K FY 1999 IRS CPE Text on Bond Financed Facilities 830
App. L FY 1999 IRS CPE Text on Physician Compensation 833
App. M FY 2000 IRS CPE Text on Whole Hospital Joint Ventures 836
App. N IRS HMO Audit Guidelines 840
Table of Cases 851
Table of IRS Revenue Rulings 858
Table of IRS Revenue Procedures 861
Table of IRS General Counsel Memoranda 862
Table of IRS Private Letter Rulings 863
Table of IRS Technical Advice Memoranda 866
Index 867
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