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by Bruce R. Hopkins, Thomas K. Hyatt
The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website
Cover
Title Page
Copyright
Preface
About the Authors
Book Citations
Chapter One: Tax‐Exempt Healthcare Organizations—An Overview
§ 1.2 Defining Tax‐Exempt Organizations
§ 1.5 Charitable Healthcare Organizations
§ 1.10 ABLE Programs
Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions
§ 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
§ 5.6 Recognition of Change in Public Charity Status
Chapter Seven: Lobbying and Political Activities
§ 7.1 Legislative Activities Limitation
§ 7.4 Political Activities Limitation
§ 7.5 Business Expense Deduction Rules and Political Activities
§ 7.8 Political Activities of Social Welfare Organizations
Chapter Nine: Managed Care Organizations
§ 9.5 Recent Developments
Chapter Thirteen: Other Provider and Supplier Organizations
§ 13.3 Qualified Nonprofit Health Insurance Issuers
§ 13.5 Accountable Care Organizations
Chapter Sixteen: For‐Profit Subsidiaries
§ 16.3 Attribution of Subsidiary's Activities to Exempt Parent
*Chapter Seventeen: Exempt and Nonexempt Cooperatives
§ 17.1 Cooperative Hospital Service Organizations
Chapter Eighteen: Business Leagues
§ 18.1 Business Leagues in General
Chapter Nineteen: Other Health‐Related Organizations
§ 19.4 Hospital Management Services Organizations
Chapter Twenty: Healthcare Provider Reorganizations
§ 20.1 Some Basics about Reorganizations
Chapter Twenty‐One: Mergers and Conversions
§ 21.4 Conversion from Nonexempt to Exempt Status
Chapter Twenty‐Four: Tax Treatment of Unrelated Business Activities
§ 24.2 Definition of Trade or Business
§ 24.3 Definition of Regularly Carried On
§ 24.12 Laboratory Testing Services
§ 24.18 Other Exceptions to Unrelated Income Taxation
§ 24.20 Revenue from Controlled Organizations
*§ 24.23 Computation of Unrelated Business Taxable Income
Chapter Twenty‐Five: Physician Recruitment and Retention
§ 25.5 Specific Recruitment and Retention Techniques
Chapter Twenty‐Six: Charity Care
§ 26.10 Additional Statutory Requirements for Hospitals
Chapter Twenty‐Seven: Worker Classification and Employment Taxes
§ 27.7 Medical Residents and the Student Exception
Chapter Twenty‐Eight: Compensation and Employee Benefits
§ 28.5 Overview of Employee Benefits Law
*§ 28.6 Deferred Compensation in General
Chapter Thirty: Tax‐Exempt Bond Financing
§ 30.3 Disqualification of Tax‐Exempt Bonds
Chapter Thirty‐One: Fundraising Regulation
§ 31.2 Federal Law Regulation
Chapter Thirty‐Three: Governance
§ 33.4A IRS Ruling Policy
Chapter Thirty‐Four: Exemption and Public Charity Recognition Processes
§ 34.1 Exemption Recognition Process
§ 34.5 Public Charity Status
§ 34.6 Group Exemption
§ 34.7A Notice Requirements for Social Welfare Organizations (New)
§ 34.8 Procedure Where Determination Is Adverse
§ 34.9 Constitutional Law Aspects of Process
Chapter Thirty‐Five: Maintenance of Tax‐Exempt Status and Avoidance of Penalties
§ 35.2A Modification of Tax Exemption (New)
*§ 35.4 Redesigned Annual Information Return
§ 35.5 Disclosure Requirements
§ 35.6 IRS Disclosure to State Officials
Chapter Thirty‐Six: IRS Audits of Healthcare Organizations
§ 36.2 Audit Procedures
Cumulative Table of Cases
Table of IRS Revenue Rulings
Cumulative Table of IRS Revenue Procedures
Table of IRS General Counsel Memoranda
Table of IRS Private Letter Rulings
Table of IRS Technical Advice Memoranda
Index
End User License Agreement
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