The law of tax-exempt healthcare organizations

著者

書誌事項

The law of tax-exempt healthcare organizations

Thomas K. Hyatt, Bruce R. Hopkins

（Nonprofit law, finance, and management series）

John Wiley & Sons, c2001

2nd ed

大学図書館所蔵 件 / 全2件

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

内容説明

Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, The Law of Tax-Exempt Healthcare Organizations, Second Edition provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. A handy resource that explains, simplifies, and demystifies the prospect of trying to evaluate and interpret the overlapping jurisdictions of health and tax-exempt law.

目次

  • Preface
  • 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
  • Community Benefit
  • Lobbying and Political Activities
  • TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS
  • Hospitals
  • 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
  • Development Foundations
  • Title-Holding Companies
  • For-Profit Subsidiaries
  • Exempt and Nonexempt Cooperatives
  • Business Leagues
  • Other Health-Related Organizations
  • ORGANIZATIONAL ISSUES
  • Healthcare Provider Reorganizations
  • Mergers and Conversions
  • Partnerships and Joint Ventures
  • Integrated Delivery Systems
  • OPERATIONAL ISSUES
  • Tax Treatment of Unrelated Business Activities
  • Physician Recruitment and Retention
  • Charity Care
  • 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
  • Fund-Raising Regulation
  • 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 Revenue Service 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
  • Index

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