Law of Tax-exempt Healthcare Organizations
Law of Tax-exempt Healthcare Organizations
;
John Wiley and Sons Ltd
04/2003
120
Mole
Inglês
9780471250210
198
Descrição não disponível.
NOTE TO THE READER: Sections not in the main bound volume are indicated by ""(New)"" after the title. 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. PART TWO: FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS. Chapter 4 Private Inurement and Private Benefit. 4.5 Private Inurement Per Se. 4.9 Excess Benefit Transactions (New). Chapter 5 Public Charities and Private Foundations. 5.5 Supporting Organizations. Chapter 7 Lobbying and Political Activities. 7.6 Internet Activities (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. 16.3 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. 21.2 Mergers and Consolidation 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. 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. 24.16 Corporate Sponsorships (New). 24.17 Other Exceptions to Unrelated Income Taxation. 24.18 Internet Activities. 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. 26.3 The Community Benefit Standard. Chapter 28 Executive Compensation and Employee Benefits. 28.2 The Reasonable Compensation Standard. 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. 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. Index.
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NOTE TO THE READER: Sections not in the main bound volume are indicated by ""(New)"" after the title. 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. PART TWO: FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS. Chapter 4 Private Inurement and Private Benefit. 4.5 Private Inurement Per Se. 4.9 Excess Benefit Transactions (New). Chapter 5 Public Charities and Private Foundations. 5.5 Supporting Organizations. Chapter 7 Lobbying and Political Activities. 7.6 Internet Activities (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. 16.3 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. 21.2 Mergers and Consolidation 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. 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. 24.16 Corporate Sponsorships (New). 24.17 Other Exceptions to Unrelated Income Taxation. 24.18 Internet Activities. 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. 26.3 The Community Benefit Standard. Chapter 28 Executive Compensation and Employee Benefits. 28.2 The Reasonable Compensation Standard. 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. 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. Index.
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