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
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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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