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The Law of Tax-Exempt Healthcare Organizations 2017 Cumulative Supplement, Fourth Edition + website

Book Description

2017's must-have reference for nonprofit healthcare organizations

The Law of Tax-Exempt Healthcare Organizations is a one-stop reference for organizations and their advisors, providing accessible explanations of the complex legal framework surrounding tax-exempt status, healthcare organizations, and other pertinent regulations. This new supplement has been updated to reflect the latest changes to federal law, IRS forms, requirements, and related tax procedures, with extensive citations to facilitate further research if needed. Coverage includes healthcare reform, the Affordable Care Act, activities of tax-exempt organizations, political campaign activity, charitable reforms, intermediate sanctions, and more, including the fiduciary duty of directors on the governing body of nonprofit organizations. Organized for easy navigation and quick reference, this book is also valuable as a learning resource for nonprofit professionals seeking to make more informed decisions for their organizations.

The laws and regulations surrounding both health care and the nonprofit world are continuously evolving; when the two fields merge in a single organization, they create a legal area that is continuously in flux. This book provides up-to-the-minute guidance on all relevant aspects of federal law to ensure the clear understanding that streamlines compliance.

  • Get up to date on the latest changes to federal law
  • Delve into the complex rules regarding tax-exempt status
  • Ensure compliance with practical guidance and tools
  • Examine the impact of the Affordable Care Act, charitable reforms, new restrictions, and more

By compiling all legal and tax-related information specific to tax-exempt health care organizations into a single volume, this book dramatically reduces research time and eliminates the need to wade through legal libraries to locate specific information—it's all here. The Law of Tax-Exempt Healthcare Organizations is the must-have reference with the latest information and down-to-earth explanations.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright
  4. Preface
  5. About the Authors
  6. Book Citations
  7. Chapter One: Tax‐Exempt Healthcare Organizations—An Overview
    1. § 1.2 Defining Tax‐Exempt Organizations
    2. § 1.5 Charitable Healthcare Organizations
    3. § 1.10 ABLE Programs
  8. Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions
    1. § 4.4 Private Inurement—Scope and Types
    2. *§ 4.6 Essence of Private Benefit
    3. § 4.9 Excess Benefit Transactions
  9. Chapter Five: Public Charities and Private Foundations
    1. § 5.6 Recognition of Change in Public Charity Status
  10. Chapter Seven: Lobbying and Political Activities
    1. § 7.1 Legislative Activities Limitation
    2. § 7.4 Political Activities Limitation
    3. § 7.5 Business Expense Deduction Rules and Political Activities
    4. § 7.8 Political Activities of Social Welfare Organizations
  11. Chapter Nine: Managed Care Organizations
    1. § 9.5 Recent Developments
  12. Chapter Thirteen: Other Provider and Supplier Organizations
    1. § 13.3 Qualified Nonprofit Health Insurance Issuers
    2. § 13.5 Accountable Care Organizations
  13. Chapter Sixteen: For‐Profit Subsidiaries
    1. § 16.3 Attribution of Subsidiary's Activities to Exempt Parent
  14. *Chapter Seventeen: Exempt and Nonexempt Cooperatives
    1. § 17.1 Cooperative Hospital Service Organizations
  15. Chapter Eighteen: Business Leagues
    1. § 18.1 Business Leagues in General
  16. Chapter Nineteen: Other Health‐Related Organizations
    1. § 19.4 Hospital Management Services Organizations
  17. Chapter Twenty: Healthcare Provider Reorganizations
    1. § 20.1 Some Basics about Reorganizations
  18. Chapter Twenty‐One: Mergers and Conversions
    1. § 21.4 Conversion from Nonexempt to Exempt Status
  19. Chapter Twenty‐Four: Tax Treatment of Unrelated Business Activities
    1. § 24.2 Definition of Trade or Business
    2. § 24.3 Definition of Regularly Carried On
    3. § 24.12 Laboratory Testing Services
    4. § 24.18 Other Exceptions to Unrelated Income Taxation
    5. § 24.20 Revenue from Controlled Organizations
    6. *§ 24.23 Computation of Unrelated Business Taxable Income
  20. Chapter Twenty‐Five: Physician Recruitment and Retention
    1. § 25.5 Specific Recruitment and Retention Techniques
  21. Chapter Twenty‐Six: Charity Care
    1. § 26.10 Additional Statutory Requirements for Hospitals
  22. Chapter Twenty‐Seven: Worker Classification and Employment Taxes
    1. § 27.7 Medical Residents and the Student Exception
  23. Chapter Twenty‐Eight: Compensation and Employee Benefits
    1. § 28.5 Overview of Employee Benefits Law
    2. *§ 28.6 Deferred Compensation in General
  24. Chapter Thirty: Tax‐Exempt Bond Financing
    1. § 30.3 Disqualification of Tax‐Exempt Bonds
  25. Chapter Thirty‐One: Fundraising Regulation
    1. § 31.2 Federal Law Regulation
  26. Chapter Thirty‐Three: Governance
    1. § 33.4A IRS Ruling Policy
  27. Chapter Thirty‐Four: Exemption and Public Charity Recognition Processes
    1. § 34.1 Exemption Recognition Process
    2. § 34.5 Public Charity Status
    3. § 34.6 Group Exemption
    4. § 34.7A Notice Requirements for Social Welfare Organizations (New)
    5. § 34.8 Procedure Where Determination Is Adverse
    6. § 34.9 Constitutional Law Aspects of Process
  28. Chapter Thirty‐Five: Maintenance of Tax‐Exempt Status and Avoidance of Penalties
    1. § 35.2A Modification of Tax Exemption (New)
    2. *§ 35.4 Redesigned Annual Information Return
    3. § 35.5 Disclosure Requirements
    4. § 35.6 IRS Disclosure to State Officials
  29. Chapter Thirty‐Six: IRS Audits of Healthcare Organizations
    1. § 36.2 Audit Procedures
  30. Cumulative Table of Cases
  31. Table of IRS Revenue Rulings
  32. Cumulative Table of IRS Revenue Procedures
  33. Table of IRS General Counsel Memoranda
  34. Table of IRS Private Letter Rulings
  35. Table of IRS Technical Advice Memoranda
  36. Index
  37. End User License Agreement