- Shopping Bag ( 0 items )
PART ONE Introduction to the Law of Tax-Exempt Healthcare Organizations.
Chapter One: Rationale for Tax-Exempt Healthcare Organizations.
§ 1.3 Categories of Tax-Exempt Healthcare Organizations.
§ 1.8 Social Welfare Organizations.
Chapter Two: Advantages and Disadvantages of Tax Exemption.
§ 2.4 Alternatives to Tax-Exempt Status.
§ 2.6 Small Employer Insurance Tax Credit (New).
Chapter Three: Criticisms of Tax Exemption.
§ 3.1 Criticisms in General.
§ 3.2 Criticisms of Tax Exemption for Healthcare Organizations.
§ 3.3 The Commerciality Doctrine.
PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations.
Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions.
§ 4.1 Essence of Private Inurement.
§ 4.4 Private Inurement—Scope and Types.
§ 4.6 Essence of Private Benefit.
§ 4.9 Excess Benefit Transactions.
Chapter Five: Public Charities and Private Foundations.
§ 5.2 Publicly Supported Organizations—Donative Entities.
§ 5.3 Publicly Supported Organizations—Service Provider Organizations.
§ 5.5 Supporting Organizations.
§ 5.5A Recognition of Change in Public Charity Status (New).
Chapter Seven: Lobbying and Political Activities.
§ 7.1 Legislative Activities Limitation.
§ 7.4 The Political Activities Limitation.
§ 7.6 Internet Activities.
§ 7.8 Political Activities of Social Welfare Organizations.
PART THREE Tax Status of Healthcare Provider and Supplier Organizations.
Chapter Thirteen: Other Provider and Supplier Organizations.
§ 13.1 Blue Cross and Blue Shield Associations.
§ 13.3 Qualified Health Insurance Issuers (New).
§ 13.4 Health Insurance Exchanges (New).
§ 13.5 Accountable Care Organizations (New).
PART FOUR Tax Status of Health-Related Organizations.
Chapter Fourteen: Development Foundations.
§ 14.1 Basic Concepts.
Chapter Sixteen: For-Profit Subsidiaries.
§ 16.1 Establishing a Subsidiary.
§ 16.2 Financial Considerations.
§ 16.3 Attribution of Subsidiary’s Activities to Exempt Parent.
Chapter Eighteen: Business Leagues.
§ 18.1 Business Leagues in General.
Chapter Nineteen: Other Health-Related Organizations.
§ 19.5 Regional Health Information Organizations (New).
PART FIVE Organizational Issues.
Chapter Twenty-Two: Partnerships and Joint Ventures.
§ 22.11 Ancillary Services Joint Ventures.
§ 22.12 Single-Member Limited Liability Companies.
PART SIX Operational Issues.
Chapter Twenty-Four: Tax Treatment of Unrelated Business Activities.
§ 24.10 Pharmacy, Medical Supplies, and Services Sales.
§ 24.12 Medical Research.
§ 24.17 Other Exceptions to Unrelated Income Taxation.
§ 24.19 Revenue from Controlled Organizations.
§ 24.20 Unrelated Debt-Financed Income.
Chapter Twenty-Six: Charity Care.
§ 26.10 Additional Statutory Requirements for Hospitals (New).
Chapter Twenty-Seven: Worker Classification and Employment Taxes.
§ 27.7 Medical Residents and the Student Exception (New).
Chapter Twenty-Eight: Compensation and Employee Benefits.
§ 28.1 The Reasonable Compensation Standard.
§ 28.3 Executive Compensation.
§ 28.6 Deferred Compensation in General.
Chapter Thirty: Tax-Exempt Bond Financing.
§ 30.1 Overview of Qualified 501(c)(3) Bonds.
§ 30.2 Overview of the Qualified 501(c)(3) Bond Issuance Process.
§ 30.4 Internal Revenue Service Developments.
Chapter Thirty-One: Fundraising Regulation.
§ 31.2 Federal Law Regulation.
Chapter Thirty-Three: Governance.
§ 33.3 Good Governance Practices.
PART SEVEN Obtaining and Maintaining Exempt Status for Healthcare Organizations.
Chapter Thirty-Four: Exemption Recognition Process.
§ 34.1 Exemption Recognition Process.
§ 34.3 Special Requirements for Charitable Healthcare Organizations.
§ 34.4 Non-Private-Foundation Status.
Chapter Thirty-Five: Maintenance of Tax-Exempt Status and Avoidance of Penalties.
§ 35.3 Annual Reporting Requirements.
§ 35.4 Redesigned Annual Information Return.
§ 35.5A IRS Disclosure to State Officials (New).
§ 35.6 Form 990 and Community Benefit.
§ 35.7 Reporting of Noncash Gifts in General (New).
Chapter Thirty-Six: IRS Audits of Healthcare Organizations.
§ 36.3 IRS Implementing Guidelines.
§ 36.5 IRS Compliance Check Projects.
PART EIGHT Appendix Material.
Appendix T: IRS Governance Check Sheet (New).
PART NINE Tables & Index.
Cumulative Table of Cases.
Cumulative Table of IRS Revenue Rulings.
Cumulative Table of IRS Revenue Procedures.
Cumulative Table of IRS Private Letter Rulings.
Cumulative Table of IRS Technical Advice Memoranda.