The Law of Tax-Exempt Healthcare Organizations 2019 Supplement, + Website

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hyatt, Thomas K.
Otros Autores: Hopkins, Bruce R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newark : John Wiley & Sons, Incorporated, 2019.
Edición:4th ed.
Temas:
Health facilities > Taxation > Law and legislation > United States.
Hospitals > Taxation > Law and legislation > United States.
Tax exemption > Law and legislation > United States.
Health facilities > Taxation > Law and legislation
Hospitals > Taxation > Law and legislation
Tax exemption > Law and legislation
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover; Title Page; Copyright; Contents; Preface; About the Authors; Book Citations; Chapter 1 Tax-Exempt Healthcare Organizations: An Overview; 1.2 Defining Tax-Exempt Organizations; 1.5 Charitable Healthcare Organizations; * 1.8 Promotion of Health; 1.10 ABLE Programs; Chapter 3 Public Charities and Private Foundations (New); 3.3 Commerciality Doctrine; (c) Contemporary View; (d) Commerciality Doctrine and Healthcare Organizations; Chapter 4 Private Inurement, Private Benefit, and Excess Benefit Transactions; 4.4 Private Inurement-Scope and Types
  • (J) Provision of Healthcare Services to One Individual or Family(k) Business Referral Operations; (l) Still Other Forms of Inurement; 4.6 Essence of Private Benefit; 4.9 Excess Benefit Transactions; (a) General Rules; Chapter 5 Public Charities and Private Foundations; * 5.1 Public Institutions; 5.6 Recognition of Change in Public Charity Status; Chapter 7 Lobbying and Political Activities; 7.1 Legislative Activities Limitation; (b) Legislative Activities; 7.4 Political Activities Limitation; (b) Participation or Intervention; (g) IRS's Recent Enforcement Efforts
  • *(H) "Religious Liberty" Executive Order 7.5 Business Expense Deduction Rules and Political Activities; 7.7 Public Policy Advocacy Activities; * 7.8 Political Activities of Social Welfare Organizations; Chapter 8 Hospitals; * 8.3 Public Hospitals; Chapter 9 Managed Care Organizations; 9.3 Commercial-Type Insurance Providers; 9.5 Recent Developments; Chapter 13 Other Provider and Supplier Organizations; 13.3 Qualified Nonprofit Health Insurance Issuers; 13.5 Accountable Care Organizations; Chapter 16 For-Profit Subsidiaries
  • * 16.3 Attribution of Subsidiary's Activities to Exempt ParentChapter 17 Exempt and Nonexempt Cooperatives; 17.1 Cooperative Hospital Service Organizations; Chapter 18 Business Leagues; 18.1 Business Leagues in General; * 18.2 Healthcare Trade Associations; Chapter 19 Other Health-Related Organizations; 19.4 Hospital Management Services Organizations; 19.5 Regional Health Information Organizations; Chapter 20 Healthcare Provider Reorganizations; 20.1 Some Basics about Reorganizations; Chapter 21 Mergers and Conversions; 21.4 Conversion from Nonexempt to Exempt Status
  • (B) Federal Tax LawChapter 22 Partnerships and Joint Ventures (New); 22.9 Whole-Hospital Joint Ventures; Chapter 24 Tax Treatment of Unrelated Business Activities; 24.2 Definition of Trade or Business; (a) General Principles; (b) Profit Motivation Requirement; (f) Concept of Investment Plus; 24.3 Definition of Regularly Carried On; (a) General Principles; (c) Fundraising Activities; * 24.5 Application of Substantially Related Test to Healthcare Organizations; 24.11 Pharmacy, Medical Supplies, and Service Sales; (a) Sales of Other Services; 24.12 Laboratory Testing Services

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