Stay up to date on the most recent changes to the law of tax-exempt healthcare organizations
In the 2021 Supplement to the 4th edition of The Law of Tax-Exempt Healthcare Organizations, a team of dedicated authors brings readers up to date on the most important and impactful changes to the legislation, regulations, and case law governing the administration and operation of tax-exempt healthcare organizations.
Readers will find of-the-moment updates combined with practical guidance and commentary to help them successfully navigate an area of law that is becoming more complex by the year.
Klappentext
Stay current on the most relevant and recent changes to the law of tax-exempt healthcare organizationsThe 2021 Supplement to the fourth edition of The Law of Tax-Exempt Healthcare Organizations offers readers one-stop access to all the most critical, applicable, and recent changes to the laws, regulations, and case law governing tax-exempt healthcare organizations in the United States.A can???t-miss resource for the consultants, accountants, lawyers, and other professionals who serve these institutions, the 2021 Supplement also belongs in the libraries of the directors, executives, and managers of tax-exempt healthcare organizations.
Inhalt
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 InurementScope 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<...