The Law of Tax-Exempt Healthcare Organizations
3rd Edition
Author: Thomas K. Hyatt & Bruce R. Hopkins
Price: $209.99


A complete and up-to-date legal resource for administrators of tax-exempt healthcare organizations, the Third Edition equips you with a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. 

The Third Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research.

Table of Contents

PART ONE Introduction to the Law of Tax-Exempt Healthcare Organizations.

Chapter One: Rationale for Tax-Exempt Healthcare Organizations.

Chapter Two: Advantages and Disadvantages of Tax Exemption.

Chapter Three: Criticisms of Tax Exemption.

PART TWO Fundamental Exempt Organization Principles Applied to Healthcare Organizations.

Chapter Four: Private Inurement, Private Benefit, and Excess Benefit Transactions.

Chapter Five: Public Charities and Private Foundations.

Chapter Six: Community Benefit.

Chapter Seven: Lobbying and Political Activities.

PART THREE Tax Status of Healthcare Provider and Supplier Organizations.

Chapter Eight: Hospitals.

Chapter Nine: Managed Care Organization.

Chapter Ten: Home Health Agencies.

Chapter Eleven: Homes for the Aged.

Chapter Twelve: Tax-Exempt Physician Organizations.

Chapter Thirteen: Other Provider and Supplier Organizations.

PART FOUR Tax Status of Health-Related Organizations.

Chapter Fourteen: Development Foundations.

Chapter Fifteen: Title-Holding Companies.

Chapter Sixteen: For-Profit Subsidiaries.

Chapter Eighteen: Business Leagues.

Chapter Nineteen: Other Health-Related Organizations.

PART FIVE Organizational Issues.

Chapter Twenty: Healthcare Provider Reorganizations.Chapter Twenty-One: Mergers and Conversions.

Chapter Twenty-Two: Partnerships and Joint Ventures.

Chapter Twenty-Three: Integrated Delivery Systems.

PART SIX Operational Issues.

Chapter Twenty-Four: Tax Treatment of Unrelated Business Activities.

Chapter Twenty-Five: Physician Recruitment and Retention.

Chapter Twenty-Six: Charity Care.

Chapter Twenty-Seven: Worker Classification and Employment Taxes.

Chapter Twenty-Eight: Compensation and Employee Benefits.

Chapter Twenty-Nine: Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption.

Chapter Thirty: Tax-Exempt Bond Financing.

Chapter Thirty-One: Fundraising Regulation.

Chapter Thirty-Two: Rural Healthcare Organizations.

Chapter Thirty-Three : Governance.

PART SEVEN Obtaining and Maintaining Exempt Status For Healthcare Organizations.

Chapter Thirty-Four: Exemption Recognition Process.

Chapter Thirty-Five: Maintenance of Tax-Exempt Status and Avoidance of Penalties.

Chapter Thirty-Six: IRS Audits of Healthcare Organizations.

PART EIGHT Appendix Material.

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