Healthcare organizations are a distinct subset of the nonprofit sector. Over 50 percent of all hospitals are tax-exempt. Healthcare organizations are governed by only some of the general laws affecting all exempt organizations. In addition, they face a wide range of other stringent rules and regulations. The healthcare industry as a whole is undergoing revolutionary change, and the debate over healthcare reform continues.
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Höhe: 251 mm
Breite: 181 mm
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978-0-471-67987-5 (9780471679875)
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Thomas K. Hyatt is a lawyer with Ober, Kaler, Grimes & Shriver in Washington, D.C., where his practice focuses on corporate and tax-exempt organization issues for healthcare providers. He represents public and private hospitals, multihospital systems, integrated delivery systems, academic medical centers, home health agencies, managed care organizations, provider associations, shared service organizations, physician organizations, and various health-related organizations in such matters. He also is experienced in the areas of nonprofit governance; physician recruitment and retention; Medicare and Medicaid fraud and abuse; medical staff legal issues; and physician contracting. Mr. Hyatt served on the Board of Directors of the American Health Lawyers Association from 1992 to 1998 and is a member of the American Bar Association. He served as program chair of the annual Tax Issues in Nonprofit Healthcare Organizations seminar sponsored by the American Health Lawyers Association from 1993 to 2000 and now serves as chair emeritus and on the faculty. Mr. Hyatt frequently lectures on business and tax planning issues for nonprofit healthcare providers and has written numerous articles for publication on tax-exempt organization topics. In addition to The Law of Tax-Exempt Healthcare Organizations, Second Edition, he is the author of "Tax Exemption Issues for Healthcare Organizations" in the Health Law Practice Guide, published by Clark Boardman Callaghan, New York; and the editor of The Nonprofit Legal Landscape, published by BoardSource. Mr. Hyatt received his law degree from the University of Pittsburgh, where he served as Editor-in-Chief of The Journal of Law and Commerce. He received his B.A. from Boston College. He is a member of the bar of the District of Columbia and the Commonwealth of Pennsylvania. Bruce R. Hopkins is a lawyer in Kansas City, Missouri, with the firm of Polsinelli Shalton Welte Suelthaus PC, having previously practiced law in Washington, D.C., for 26 years. He specializes in the representation of charitable and other nonprofit organizations. His practice ranges over the entirety of legal matters involving nonprofit organizations, with emphasis on healthcare law, the formation of nonprofit organizations, acquisition of recognition of tax-exempt and public charity status, unrelated business planning, application of intermediate sanctions, use of nonprofit and for-profit subsidiaries, review of annual information returns, fundraising law issues, and charitable giving (including planned giving). Mr. Hopkins served as chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; chair, Section of Taxation, National Association of College and University Attorneys; and president, Planned Giving Study Group of Greater Washington, D.C.
NOTE TO THE READER: Sections not in the main bound volume are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated by an asterisk in the left margin in the contents and throughout the supplement; Preface; PART ONE: INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS; Chapter 2: Advantages and Disadvantages of Tax Exemption; 2.1 Source of Tax Exemption; Chapter 3: Criticisms of Tax Exemption; 3.3 The Commerciality Doctrine; PART TWO: FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS; Chapter 4: Private Inurement and Private Benefit; 4.1 Essence of Private Inurement; 4.4 Private Inurement Scope and Types; 4.5 Private Inurement Per Se; 4.9 Excess Benefit Transactions; Chapter 5: Public Charities and Private Foundations; 5.5 Supporting Organizations; Chapter 6: Community Benefit; 6.3 The New Community Benefit Standard; 6.4 Community Benefit and Board Governance; Chapter 7: Lobbying and Political Activities; 7.4 The Political Activities Limitation; 7.6 Internet Activities (New); 7.7 Public Policy Advocacy Activities (New); 7.8 Political Activities of Social Welfare Organizations (New); PART THREE: TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS; Chapter 9: Managed Care Organizations; 9.3 Recent Developments; 9.4 Commercial-type Insurance Providers; Chapter 13: Other Provider and Supplier Organizations; 13.1 Blue Cross and Blue Shield Associations; PART FOUR: TAX STATUS OF HEALTH-RELATED ORGANIZATIONS; Chapter 16: For-Profit Subsidiaries; 16.2 Financial Considerations; 16.3 Attribution of Subsidiary's Activities to Exempt Parent; Chapter 17: Exempt and Nonexempt Cooperatives; 17.1 Cooperative Hospital Service Organizations; PART FIVE: ORGANIZATIONAL ISSUES; Chapter 21: Mergers and Conversions; 21.1 Mergers and Consolidations between Exempt Healthcare Organizations; 21.2 Mergers and Consolidations between Exempt and Nonexempt Healthcare Organizations; 21.3 Conversion from Exempt to Nonexempt Status; Chapter 22: Partnerships and Joint Ventures; 22.4 Limited Liability Companies as Exempt Organizations; 22.6 Joint Ventures; 22.9 Whole-Hospital Joint Ventures; 22.11 Ancillary Services Joint Ventures; 22.12 Single-Member Limited Liability Companies (New); PART SIX: OPERATIONAL ISSUES; Chapter 24: Tax Treatment of Unrelated Business Activities; 24.2 Definition of Trade or Business; 24.3 Definition of Regularly Carried On; 24.5 Application of Substantially Related Test to Healthcare Organizations; 24.14 Transactions between Related Organizations; 24.14A Other Organizations' Exempt Functions; 24.16 Corporate Sponsorships; 24.17 Other Exceptions to Unrelated Income Taxation; 24.18 Internet Activities; 24.23 The Commerciality Doctrine; Chapter 25: Physician Recruitment and Retention; 25.1 Introduction; 25.5 Specific Recruitment and Retention Techniques; 25.7 Physician Recruitment Revenue Ruling; Chapter 26: Charity Care; 26.1 Introduction; 26.3 The Community Benefit Standard; Chapter 28: Executive Compensation and Employee Benefits; 28.2 The Reasonable Compensation Standard; Chapter 29: Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption; 29.1 The Conflict and Confluence of Tax Policy and Health Policy; Chapter 31: Fund-Raising Regulation; 31.1 State Law Regulation; 31.2 Federal Law Regulation; PART SEVEN: OBTAINING AND MAINTAINING EXEMPT STATUS FOR HEALTHCARE ORGANIZATIONS; Chapter 33: Exemption Recognition Process; 33.1 Exemption Recognition Process; 33.1A Application Disclosure Requirements (New); Chapter 34: Maintenance of Tax-Exempt Status and Avoidance of Penalties; 34.3 Annual Reporting Requirements; Chapter 35: IRS Audits of Healthcare Organizations; 35.1 The IRS Audit in General; 35.2 The Hospital Audit Guidelines; Appendix O: Annotated IRS Health Care Provider Legal Guide (New); Appendix P: IRS Revenue Ruling on Ancillary Service Provider Joint Ventures (New); Tables; Table of Cases; Table of IRS General Counsel Memoranda; Table of IRS Technical Advice Memoranda and Private Letter Rulings; Table of IRS Revenue Procedures; Table of IRS Revenue Rulings; Table of IRS Technical Advice Memoranda; Index
