The law of tax-exempt healthcare organizations
著者
書誌事項
The law of tax-exempt healthcare organizations
(The Wiley nonprofit authority series)
John Wiley & Sons, Inc., c2020
4th ed
- : 2020 cumulative supplement
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Includes Internet access
Includes index
内容説明・目次
内容説明
Stay current on tax-exempt healthcare law with the latest supplement to the leading text on the subject
In the Fourth Edition of The Law of Tax-Exempt Healthcare Organizations, distinguished counsel and authors Thomas K. Hyatt and Bruce R. Hopkins deliver a comprehensive treatment of the complex legal issues involved in managing, advising, and leading tax-exempt healthcare organizations. The guide is a one-stop resource containing accurate and concise information and analysis ideal for legal counsel and other professionals serving healthcare organizations.
The 2021 Cumulative Supplement offers readers a thorough and complete update to the law. You'll learn about:
New constitutional issues for the Patient Protection and Affordable Care Act
New issues surrounding the commerciality doctrine
Changes to the definition of "hospital" in federal tax law
The implications of The Coronavirus Aid, Relief, and Economic Security (CARES) Act
The 2021 Cumulative Supplement to the Fourth Edition of The Law of Tax-Exempt Healthcare Organizations brings an already expansive and indispensable resource fully up to date. It's coverage of all relevant and recent legal issues is unmatched.
目次
Preface ix
About the Authors xi
Book Citations xv
1 Tax-Exempt Healthcare Organizations: An Overview 1
1.2 Defining Tax-Exempt Organizations 1
1.5 Charitable Healthcare Organizations 1
1.8 Promotion of Health 2
1.10 ABLE Programs 2
3 Public Charities and Private Foundations (New) 5
* 3.3 Commerciality Doctrine 5
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 11
* 4.4 Private Inurement-Scope and Types 11
4.6 Essence of Private Benefit 13
* 4.9 Excess Benefit Transactions 14
5 Public Charities and Private Foundations 17
* 5.1 Public Institutions 17
* 5.6 Recognition of Change in Public Charity Status 18
7 Lobbying and Political Activities 19
* 7.1 Legislative Activities Limitation 19
7.4 Political Activities Limitation 20
7.5 Business Expense Deduction Rules and Political Activities 23
7.7 Public Policy Advocacy Activities 23
7.8 Political Activities of Social Welfare Organizations 23
8 Hospitals 25
8.3 Public Hospitals 25
9 Managed Care Organizations 27
9.3 Commercial-Type Insurance Providers 27
9.5 Recent Developments 27
13 Other Provider and Supplier Organizations 31
13.3 Qualified Nonprofit Health Insurance Issuers 31
13.5 Accountable Care Organizations 32
* 13.6 Cannabis-Related Services Organizations 35
16 For-Profit Subsidiaries 39
16.3 Attribution of Subsidiary's Activities to Exempt Parent 39
17 Exempt and Nonexempt Cooperatives 41
17.1 Cooperative Hospital Service Organizations 41
18 Business Leagues 43
* 18.1 Business Leagues in General 43
18.2 Healthcare Trade Associations 44
* 18.3 Certification Organizations and Peer Review Boards 45
19 Other Health-Related Organizations 47
19.4 Hospital Management Services Organizations 47
19.5 Regional Health Information Organizations 48
20 Healthcare Provider Reorganizations 49
20.1 Some Basics about Reorganizations 49
21 Mergers and Conversions 51
21.4 Conversion from Nonexempt to Exempt Status 51
* 21.5 Joint Operating Agreements 51
22 Partnerships and Joint Ventures (New) 53
22.9 Whole-Hospital Joint Ventures 53
24 Tax Treatment of Unrelated Business Activities 55
* 24.2 Definition of Trade or Business 55
24.3 Definition of Regularly Carried On 58
24.5 Application of Substantially Related Test to Healthcare Organizations 58
* 24.5A Deemed Unrelated Business Income 59
24.11 Pharmacy, Medical Supplies, and Service Sales 59
24.12 Laboratory Testing Services 60
24.13 Medical Research 60
* 24.18 Other Exceptions to Unrelated Income Taxation 62
24.20 Revenue from Controlled Organizations 64
* 24.20A Partnership Rules 64
24.21 Unrelated Debt-Financed Income 65
* 24.23 Computation of Unrelated Business Taxable Income 65
25 Physician Recruitment and Retention 75
25.5 Specific Recruitment and Retention Techniques 75
26 Charity Care 77
26.6 Definitional and Reporting Issues 77
26.9 Charity Care and National Health Reform 78
26.10 Additional Statutory Requirements for Hospitals 78
26.12 Provider Taxes (New) 96
27 Worker Classification and Employment Taxes 99
27.7 Medical Residents and the Student Exception 99
28 Compensation and Employee Benefits 101
* 28.3 Executive Compensation 101
28.5 Overview of Employee Benefits Law 102
28.6 Deferred Compensation in General 103
* 28.7 Excess Executive Compensation (New) 106
30 Tax-Exempt Bond Financing 117
30.3 Disqualification of Tax-Exempt Bonds 117
31 Fundraising Regulation 127
* 31.2 Federal Law Regulation 127
33 Governance 129
* 33.3 Good Governance Practices 129
33.4A IRS Ruling Policy 131
34 Exemption and Public Charity Recognition Processes 135
* 34.1 Exemption Recognition Process 135
* 34.5 Public Charity Status 145
* 34.6 Group Exemption 146
34.7A Notice Requirements for Social Welfare Organizations (New) 146
* 34.8 Procedure Where Determination is Adverse 147
* 34.9 Constitutional Law Aspects of Process 149
35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 153
35.1 Material Changes 153
35.2A Modification of Tax Exemption (New) 155
35.4 Redesigned Annual Information Return 155
35.5 Disclosure Requirements 156
* 35.6 IRS Disclosure to State Officials 157
36 IRS Audits of Healthcare Organizations 159
* 36.2 Audit Procedures 159
Cumulative Table of Cases 167
Cumulative Table of IRS Revenue Rulings 179
Cumulative Table of IRS Revenue Procedures 183
Cumulative Table of IRS Private Letter Rulings 185
Cumulative Table of IRS Technical Advice Memoranda 191
Table of Chief Counsel Advice Memoranda 193
Cumulative Table of IRS General Counsel Memoranda 195
Table of Tax Reform Legislation 197
Cumulative Index 203
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