The Law of Tax-Exempt Healthcare Organizations / Edition 1by Thomas K. Hyatt, Bruce R. Hopkins
Pub. Date: 04/21/2000
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.
- Publication date:
- Wiley Nonprofit Law, Finance and Management Series, #27
- Product dimensions:
- 7.28(w) x 10.24(h) x (d)
Table of ContentsPreface.
INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS.
Rationale for Tax-Exempt Healthcare Organizations.
Advantages and Disadvantages of Tax Exemption.
Criticisms of Tax Exemption.
FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS.
Private Inurement and Private Benefit.
Public Charities and Private Foundations.
Lobbying and Political Activities.
TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS.
Managed Care Organizations.
Home Health Agencies.
Homes for the Aged.
Tax-Exempt Physician Organizations.
Other Provider and Supplier Organizations.
TAX STATUS OF HEALTH-RELATED ORGANIZATIONS.
Exempt and Nonexempt Cooperatives.
Other Health-Related Organizations.
Healthcare Provider Reorganizations.
Mergers and Conversions.
Partnerships and Joint Ventures.
Integrated Delivery Systems.
Tax Treatment of Unrelated Business Activities.
Physician Recruitment and Retention.
Worker Classification and Employment Taxes.
Executive Compensation and Employee Benefits.
Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption.
Tax-Exempt Bond Financing.
Rural Healthcare Organizations.
OBTAINING AND MAINTAINING EXEMPT STATUS FOR HEALTHCARE ORGANIZATIONS.
Exemption Recognition Process.
Maintenance of Tax-Exempt Status and Avoidance of Penalties.
IRS Audits of Healthcare Organizations.
Appendix A: Internal RevenueService Integrated Delivery Systems Tax Law Specialist Guidance (FY 1994 Exempt Organization CPE Technical Instruction Program Textbook).
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 of Medical 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 1999 IRS CPE Text on Physician Compensation.
Appendix M: FY 2000 IRS CPE Text on Whole Hospital Joint Ventures.
Appendix N: IRS HMO Audit Guidelines
Tables 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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