Skip to main content

The Law of Tax-Exempt Healthcare Organizations 2016 Supplement, 4th Edition

The Law of Tax-Exempt Healthcare Organizations 2016 Supplement, 4th Edition

Thomas K. Hyatt, Bruce R. Hopkins

ISBN: 978-1-118-87418-9 April 2016 96 Pages

 E-Book

$180.99

Description

Get up to date on 2016 healthcare law and newly relevant issues

The Law of Tax-Exempt Healthcare Organizations 2016 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. This new supplement to the Fourth Edition has been fully updated with the latest IRS guidance and requirements, and expanded with additional coverage of relevant topics. The new discussion includes healthcare reform and the Affordable Care Act, the fiduciary duty of directors on the governing body of nonprofit organizations, executive compensation, activities of tax-exempt organizations that appear more commercial than charitable, political campaign activity, charitable reforms, restrictions on supporting organizations, intermediate sanctions, and much more. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.

Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place.

  • Get up to date on the latest IRS forms, guidance, and procedures
  • Interpret complex legal issues correctly and appropriately
  • Reference relevant federal guidelines quickly and easily
  • Access extensive appendices and tables to streamline application

As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.

1 Tax-Exempt Healthcare Organizations—An Overview 1

§ 1.2 Defining Tax-Exempt Organizations 1

§ 1.5 Charitable Healthcare Organizations 1

§ 1.10 ABLE Programs 2

4 Private Inurement, Private Benefit, and Excess Benefit Transactions 5

§ 4.4 Private Inurement—Scope and Types 5

§ 4.6 Essence of Private Benefit 6

§ 4.9 Excess Benefit Transactions 7

5 Public Charities and Private Foundations 9

§ 5.6 Recognition of Change in Public Charity Status 9

7 Lobbying and Political Activities 11

§ 7.1 Legislative Activities Limitation 11

§ 7.4 Political Activities Limitation 12

§ 7.8 Political Activities of Social Welfare Organizations 12

9 Managed Care Organizations 15

§ 9.5 Recent Developments 15

13 Other Provider and Supplier Organizations 19

§ 13.3 Qualified Nonprofit Health Insurance Issuers 19

§ 13.5 Accountable Care Organizations 20

16 For-Profit Subsidiaries 21

§ 16.3 Attribution of Subsidiary’s Activities to Exempt Parent 21

18 Business Leagues 23

§ 18.1 Business Leagues in General 23

19 Other Health-Related Organizations 25

§ 19.4 Hospital Management Services Organizations 25

20 Healthcare Provider Reorganizations 27

§ 20.1 Some Basics About Reorganizations 27

21 Mergers and Conversions 29

§ 21.4 Conversion from Nonexempt to Exempt Status 29

24 Tax Treatment of Unrelated Business Activities 31

§ 24.2 Definition of Trade or Business 31

§ 24.3 Definition of Regularly Carried On 33

§ 24.12 Laboratory Testing Services 33

§ 24.18 Other Exceptions to Unrelated Income Taxation 33

§ 24.20 Revenue from Controlled Organizations 34

25 Physician Recruitment and Retention 35

§ 25.5 Specific Recruitment and Retention Techniques 35

26 Charity Care 37

§ 26.10 Additional Statutory Requirements for Hospitals 37

27 Worker Classification and Employment Taxes 51

§ 27.7 Medical Residents and the Student Exception 51

28 Compensation and Employee Benefits 53

§ 28.5 Overview of Employee Benefits Law 53

30 Tax-Exempt Bond Financing 55

§ 30.3 Disqualification of Tax-Exempt Bonds 55

31 Fundraising Regulation 59

§ 31.2 Federal Law Regulation 59

33 Governance 61

§ 33.4A IRS Ruling Policy 61

34 Exemption and Public Charity Recognition Processes 65

§ 34.1 Exemption Recognition Process 65

§ 34.5 Public Charity Status 72

§ 34.6 Group Exemption 72

§ 34.8 Procedure Where Determination Is Adverse 73

§ 34.9 Constitutional Law Aspects of Process 73

35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 75

§ 35.4 Redesigned Annual Information Return 75

§ 35.5 Disclosure Requirements 75

§ 35.6 IRS Disclosure to State Officials 76

36 IRS Audits of Healthcare Organizations 77

§ 36.2 Audit Procedures 77

Index 81