The law of tax-exempt healthcare organizations
著者
書誌事項
The law of tax-exempt healthcare organizations
(Nonprofit law, finance, and management series)
John Wiley & Sons, c2001
2nd ed
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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
「Nielsen BookData」 より