The Law of Tax-Exempt Healthcare Organizations: 2005 Cumulative Supplement / Edition 2by Thomas K. Hyatt, Bruce R. Hopkins
Healthcare organizations are a distinct subset of the nonprofit sector. Over 50 percent of all hospitals are tax-exempt. Healthcare organizations are governed by only some of the general laws affecting all exempt organizations. In addition, they face a wide range of other stringent rules and regulations. The healthcare industry as a whole is undergoing revolutionary… See more details below
Healthcare organizations are a distinct subset of the nonprofit sector. Over 50 percent of all hospitals are tax-exempt. Healthcare organizations are governed by only some of the general laws affecting all exempt organizations. In addition, they face a wide range of other stringent rules and regulations. The healthcare industry as a whole is undergoing revolutionary change, and the debate over healthcare reform continues.
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Table of ContentsNOTE TO THE READER: Sections not in the main bound volume are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the contents and throughout the supplement.
PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS.
Chapter 2: Advantages and Disadvantages of Tax Exemption.
*§ 2.1 Source of Tax Exemption.
Chapter 3: Criticisms of Tax Exemption.
§ 3.3 The Commerciality Doctrine.
PART TWO: FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS.
Chapter 4: Private Inurement and Private Benefit.
*§ 4.1 Essence of Private Inurement.
*§ 4.4 Private Inurement—Scope and Types.
§ 4.5 Private Inurement Per Se.
*§ 4.9 Excess Benefit Transactions.
Chapter 5: Public Charities and Private Foundations.
*§ 5.5 Supporting Organizations.
*Chapter 6: Community Benefit.
§ 6.3 The New Community Benefit Standard.
§ 6.4 Community Benefit and Board Governance.
Chapter 7: Lobbying and Political Activities.
*§ 7.4 The Political Activities Limitation.
§ 7.6 Internet Activities (New).
§ 7.7 Public Policy Advocacy Activities (New).
§ 7.8 Political Activities of Social Welfare Organizations (New).
PART THREE: TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS.
Chapter 9: Managed Care Organizations.
§ 9.3 Recent Developments.
*§ 9.4 Commercial-type Insurance Providers.
Chapter 13: Other Provider and Supplier Organizations.
§ 13.1 Blue Cross and Blue Shield Associations.
PARTFOUR: TAX STATUS OF HEALTH-RELATED ORGANIZATIONS.
Chapter 16: For-Profit Subsidiaries.
*§ 16.2 Financial Considerations.
§ 16.3 Attribution of Subsidiary&'s Activities to Exempt Parent.
Chapter 17: Exempt and Nonexempt Cooperatives.
§ 17.1 Cooperative Hospital Service Organizations.
PART FIVE: ORGANIZATIONAL ISSUES.
Chapter 21: Mergers and Conversions.
§ 21.1 Mergers and Consolidations between Exempt Healthcare Organizations.
§ 21.2 Mergers and Consolidations between Exempt and Nonexempt Healthcare Organizations.
§ 21.3 Conversion from Exempt to Nonexempt Status.
Chapter 22: Partnerships and Joint Ventures.
§ 22.4 Limited Liability Companies as Exempt Organizations.
*§ 22.6 Joint Ventures.
*§ 22.9 Whole-Hospital Joint Ventures.
*§ 22.11 Ancillary Services Joint Ventures.
*§ 22.12 Single-Member Limited Liability Companies (New).
PART SIX: OPERATIONAL ISSUES.
Chapter 24: Tax Treatment of Unrelated Business Activities.
§ 24.2 Definition of Trade or Business.
§ 24.3 Definition of Regularly Carried On.
*§ 24.5 Application of Substantially Related Test to Healthcare Organizations.
*§ 24.14 Transactions between Related Organizations.
*§ 24.14A Other Organizations&' Exempt Functions.
§ 24.16 Corporate Sponsorships.
*§ 24.17 Other Exceptions to Unrelated Income Taxation.
§ 24.18 Internet Activities.
§ 24.23 The Commerciality Doctrine.
Chapter 25: Physician Recruitment and Retention.
§ 25.1 Introduction.
§ 25.5 Specific Recruitment and Retention Techniques.
§ 25.7 Physician Recruitment Revenue Ruling.
*Chapter 26: Charity Care.
§ 26.1 Introduction.
§ 26.3 The Community Benefit Standard.
Chapter 28: Executive Compensation and Employee Benefits.
§ 28.2 The Reasonable Compensation Standard.
*Chapter 29: Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption.
§ 29.1 The Conflict and Confluence of Tax Policy and Health Policy.
Chapter 31: Fund-Raising Regulation.
§ 31.1 State Law Regulation.
§ 31.2 Federal Law Regulation.
PART SEVEN: OBTAINING AND MAINTAINING EXEMPT STATUS FOR HEALTHCARE ORGANIZATIONS.
Chapter 33: Exemption Recognition Process.
*§ 33.1 Exemption Recognition Process.
*§ 33.1A Application Disclosure Requirements (New).
Chapter 34: Maintenance of Tax-Exempt Status and Avoidance of Penalties.
*§ 34.3 Annual Reporting Requirements.
Chapter 35: IRS Audits of Healthcare Organizations.
*§ 35.1 The IRS Audit in General.
§ 35.2 The Hospital Audit Guidelines.
Appendix O: Annotated IRS Health Care Provider Legal Guide (New).
*Appendix P: IRS Revenue Ruling on Ancillary Service Provider Joint Ventures (New).
Table of Cases.
Table of IRS General Counsel Memoranda.
Table of IRS Technical Advice Memoranda and Private Letter Rulings.
Table of IRS Revenue Procedures.
Table of IRS Revenue Rulings.
Table of IRS Technical Advice Memoranda.
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