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The Law of Tax-Exempt Healthcare Organizations, 3rd Edition by Bruce R. Hopkins, Thomas K. Hyatt

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CHAPTER FIVE

Public Charities and Private Foundations

§ 5.2 PUBLICLY SUPPORTED ORGANIZATIONS—DONATIVE ENTITIES

(a) General Rules

p. 130, third complete paragraph. Delete last sentence, including footnotes.

§ 5.3 PUBLICLY SUPPORTED ORGANIZATIONS—SERVICE PROVIDER ORGANIZATIONS

(a) Public Support Test

p. 137, second paragraph. Delete last sentence, including footnotes.

§ 5.5 SUPPORTING ORGANIZATIONS

p. 143, n. 150. Delete 146.

(e) Additional Type III Supporting Organizations Rules

p. 154, n. 225. Insert following existing material:

These regulations were issued in proposed form on September 23, 2009 (REG-155929-06); they are summarized in Exempt Organizations § 12.3(c).

(g) Specific Applicability of Rules to Healthcare Organizations

p. 158, second complete paragraph. Insert as last sentence:

It is believed that nearly all supporting organizations with respect to tax-exempt healthcare institutions, particularly exempt hospitals, will be, if they are Type III supporting organizations, functionally integrated ones.

p. 158. Insert as third and fourth complete paragraphs, ...

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