The Law of Tax-Exempt Healthcare Organizations: 2007 Cumulative Supplement

Overview

The 2007 Cumulative Supplement includes updates on the following developments:
  • Enactment of the Pension Protection Act of 2006 brought much new law to the realm of tax-exempt organizations. These developments include the expanded body of law concerning supporting organizations, the temporary rule concerning the tax treatment of certain forms of revenue from controlled entities, the small organizations notification requirement, and the rules ...
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Overview

The 2007 Cumulative Supplement includes updates on the following developments:
  • Enactment of the Pension Protection Act of 2006 brought much new law to the realm of tax-exempt organizations. These developments include the expanded body of law concerning supporting organizations, the temporary rule concerning the tax treatment of certain forms of revenue from controlled entities, the small organizations notification requirement, and the rules revoking exempt status for failure to file annual information returns.
  • As 2006 closed, departing Ways and Means Committee Chairman Bill Thomas introduced legislation on the subject of charity care which is summarized in this supplement.
  • Information regarding one of the most stunning developments during the past year—reversal of the first of the intermediate sanctions cases (involving tax-exempt healthcare entities).
  • The Department of the Treasury revised and republished its voluntary best practices as part of its Anti-terrorist Financing Guidelines and thereafter the IRS weighed in with a draft of its "Good Governance Practices" for charitable organizations.
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Product Details

  • ISBN-13: 9780471797265
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 3/30/2007
  • Edition description: REV
  • Edition number: 2
  • Pages: 240
  • Product dimensions: 7.08 (w) x 9.87 (h) x 0.65 (d)

Meet the Author

Thomas K. Hyatt is a lawyer with Ober, Kaler, Grimes and Shriver, where his practice focuses on corporate and tax-exempt organization issues for healthcare providers and writes frequently.

Bruce R. Hopkins is the country's leading authority on tax-exempt organizations and is a lawyer with the firm Polsinelli, Shalton Welte, P.C. He is also the author of thirteen books with John Wiley.

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Table of Contents

NOTE 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.

Preface.

PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS.

Chapter 1 Rationale for Tax-Exempt Healthcare Organizations.

*§ 1.8 Social Welfare Organizations.

Chapter 2 Advantages and Disadvantages of Tax Exemption.

§ 2.1 Source of Tax Exemption.

§ 2.5 No Contract, Third-Party Beneficiaries, Right of Action, or Charitable Trust (New).

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.

*§ 4.6 Essence of Private Benefit.

*§ 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 10 Home Health Agencies.

§ 10.1 Freestanding Home Health Agencies.

Chapter 13 Other Provider and Supplier Organizations.

§ 13.1 Blue Cross and Blue Shield Associations.

PART FOUR: 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.

Chapter 18 Business Leagues.

§ 18.2 Healthcare Trade Associations.

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.

*§ 22.2 Tax-Exempt Healthcare Entities in Partnerships.

§ 22.4 Limited Liability Companies as Exempt Organizations.

§ 22.6 Joint Ventures.

§ 22.9 Whole-Hospital Joint Ventures.

§ 22.11 Ancillary 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 (New).

§ 24.16 Corporate Sponsorships.

*§ 24.17 Other Exceptions to Unrelated Income Taxation.

§ 24.18 Internet Activities.

*§ 24.19 Revenue from Controlled Organizations.

§ 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.

*§ 26.6 Federal Legislative Initiatives.

*§ 26.6A Definitional and Reporting Issues (New).

Chapter 28 Executive Compensation and Employee Benefits.

§ 28.1 Hospital–Physician Compensation Arrangements.

*§ 28.2 Executive Compensation (New).

§ 28.3 Board Compensation (New).

§ 28.4 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).

Tables.

Table of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Table of IRS Technical Advice Memoranda and Private Letter Rulings.

Table of IRS General Counsel Memoranda.

Table of IRS Exemption Denial and Revocation Letters.

Index.

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