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