The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

Cumulative Index

Accountable care organizations, §13.5

Accounting, functional method of, §31.2(j)

Acquisition financings, §30.1(d)

Acquisition indebtedness, §24.20(b)

Action organization, §7.1(b), §7.4(b), §7.4(f)

Additional tax, §4.9(a)(v)

Ad valorem taxes, §2.1(b)

Advance refunding, §30.1(d)

Advance ruling, §34.4(b)

period, §14.1(e)

Advertising, §24.16

Affiliate, of a governmental unit, §34.3(e)

Affiliated groups, §7.1(f)

Aggregate principle, §16.1(a)

Alliance Medical Group, P.C. (AMG), §12.1

Ambulatory care providers, §1.4

American Bar Association, §26.10(b), §33.3(b)

American Hospital Association (AHA), §3.2, §6.3, §13.1(a), §26.6(e), §26.10(a)(v), §26.10(c)

American Institute of Certified Public Accountants (AICPA), §8.1, §26.6(a)

American Jobs Creation Act of 2004, §31.2(c)

American Protestant Health Association (APHA), §3.2

American Recovery and Reinvestment Act of 2009, §13.6

Ancillary service joint ventures, §22.11

Anesthesiologists, §27.5

Annuity plan, §28.6(a)(iii)

Anticascading rule, §18.4(f)

Antikickback statute, §25.3, §25.7, §29.1–§29.3, §36.4

Applicable federal rate (AFR), §28.3(d)

Applicable percentage, §31.2(f)

Applicable tax-exempt organizations, §4.9(a)(i)

Application for Recognition of Exempt Status under Section 501(c), §8.1

Appraisal requirements, §31.2(c)

Asset sales, as private inurement, §4.4(g), §21.3(b)

Assisted living facility, §11.3(a)

Associate physicians, §27.5

Association dues, §18.4(c)

Association of American Medical Colleges (AAMC), §3.2

Association ...