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The Law of Tax-Exempt Healthcare Organizations, 2nd Edition

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$180.99

The Law of Tax-Exempt Healthcare Organizations, 2nd Edition

Thomas K. Hyatt, Bruce R. Hopkins

ISBN: 978-0-471-19424-8 March 2004 912 Pages

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Description

Over half of all hospitals operate under tax-exempt status. But while healthcare organizations are governed by only some of the general laws for tax-exempt organizations, they face a wide range of other stringent and complex regulations. As such, healthcare administrators cannot make organizational or operational decisions without considering the tax law ramifications. Keeping up with both health law and tax-exempt law is a daunting prospect, but one administrators must tackle. This book provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. It tackles complex legal issues in a practical, down-to-earth manner by providing plain-English explanations and the appropriate legal citations for further research. Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature. An exhaustive index allows for quick and easy reference and annual supplements keep the reader apprised of the latest developments affecting tax-exempt healthcare organizations.
Preface.

INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS.

Rationale for Tax-Exempt Healthcare Organizations.

Advantages and Disadvantages of Tax Exemption.

Criticisms of Tax Exemption.

FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS.

Private Inurement and Private Benefit.

Public Charities and Private Foundations.

Community Benefit.

Lobbying and Political Activities.

TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS.

Hospitals.

Managed Care Organizations.

Home Health Agencies.

Homes for the Aged.

Tax-Exempt Physician Organizations.

Other Provider and Supplier Organizations.

TAX STATUS OF HEALTH-RELATED ORGANIZATIONS.

Development Foundations.

Title-Holding Companies.

For-Profit Subsidiaries.

Exempt and Nonexempt Cooperatives.

Business Leagues.

Other Health-Related Organizations.

ORGANIZATIONAL ISSUES.

Healthcare Provider Reorganizations.

Mergers and Conversions.

Partnerships and Joint Ventures.

Integrated Delivery Systems.

OPERATIONAL ISSUES.

Tax Treatment of Unrelated Business Activities.

Physician Recruitment and Retention.

Charity Care.

Worker Classification and Employment Taxes.

Executive Compensation and Employee Benefits.

Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption.

Tax-Exempt Bond Financing.

Fund-Raising Regulation.

Rural Healthcare Organizations.

OBTAINING AND MAINTAINING EXEMPT STATUS FOR HEALTHCARE ORGANIZATIONS.

Exemption Recognition Process.

Maintenance of Tax-Exempt Status and Avoidance of Penalties.

IRS Audits of Healthcare Organizations.

Appendix A: Internal Revenue Service Integrated Delivery Systems Tax Law Specialist Guidance (FY 1994 Exempt Organization CPE Technical Instruction Program Textbook).

Appendix B: Hermann Hospital Closing Agreement.

Appendix C: Revenue Ruling 87-41: Employment Status—20 Common Law Factors.

Appendix D: Revenue Procedure 97-13: Private Business Use of Bond Proceeds—Management and Service Contracts.

Appendix E: IRS Hospital Audit Guidelines.

Appendix F: Valuation of Medical Practices.

Appendix G: IRS Checklist for Hospital Joint Operating Agreement Applicants.

Appendix H: Sample Conflicts of Interest Policy.

Appendix I: Revenue Ruling 97-21 on Physician Recruitment.

Appendix J: Revenue Ruling 98-15 on Whole Hospital Joint Ventures.

Appendix K: FY 1999 IRS CPE Text on Bond Financed Facilities.

Appendix L: FY 1999 IRS CPE Text on Physician Compensation.

Appendix M: FY 2000 IRS CPE Text on Whole Hospital Joint Ventures.

Appendix N: IRS HMO Audit Guidelines

Tables of Cases.

Table of IRS Revenue Rulings.

Table of IRS Revenue Procedures.

Table of IRS General Counsel Memoranda.

Table of IRS Private Letter Rulings.

Table of IRS Technical Advice Memoranda.

Index.