CHAPTER ONETax‐Exempt Healthcare Organizations—An Overview

  1. § 1.2 Defining Tax‐Exempt Organizations
  2. § 1.5 Charitable Healthcare Organizations
  3. § 1.10 ABLE Programs

§ 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS

p. 9. Insert as second paragraph:

The U.S. Supreme Court, reflecting these principles, wrote that a “nonprofit entity is ordinarily understood to differ from a for‐profit corporation principally because it ‘is barred from distributing its net earnings, if any, to individuals who exercise control over it, such as members, officers, directors or trustees.’”23.1 The Court has discussed the concept of nonprofit organizations on other occasions.23.2 (Of course, before there can be a nonprofit organization or a tax‐exempt organization, there must first be an organization.23.3)

§ 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS

p. 15. Insert following existing text at note 79:

  • Meanwhile, state courts continue to challenge the qualification of hospitals as charitable organizations for real property tax exemption purposes. In a 91‐page decision that describes the current structure and operations of the majority of hospitals in the United States, the New Jersey Tax Court revoked property tax exemption for Morristown Memorial Hospital. The court concluded that “[i]f it is true that all non‐profit hospitals operate like the Hospital in this case…then for purposes of the property tax exemption, modern non‐profit hospitals are essentially legal fictions.…Clearly, the operation and function of modern ...

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