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Informationen zum Autor THOMAS K. HYATT is a Partnerand the Chair of Dentons US LLP's Health Care practice. He focuses on corporate and tax-exempt organization issues for health care providers. He represents organizations including public and private hospitals, multi-hospital systems, integrated delivery systems, academic medical centers, home health agencies, health maintenance organizations, continuing care retirement communities, provider associations, physician clinics, faculty practice plans, physician-hospital organizations, and shared services organizations. Tom is the Chair Emeritus and serves on the faculty of the annual Tax Issues for Healthcare Organizations seminar sponsored by the American Health Lawyers Association (AHLA), and past chair of AHLA's Tax and Finance practice group. BRUCE R. HOPKINS is a senior partner with the firm Polsinelli PC and an adjunct professor at the University of Kansas School of Law. He is also the author of more than twenty-eight books, including The Law of Tax-Exempt Organizations, Tenth Edition; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; Nonprofit Law Made Easy; and Private Foundations: Tax Law and Compliance, Fourth Edition, as well as the monthly newsletter Bruce R. Hopkins' Nonprofit Counsel, all published by Wiley. Klappentext A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizationsA complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth 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.* Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much more* Provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature* Includes an exhaustive index allowing for quick and easy reference* Offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizationsWritten by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues. Zusammenfassung A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. Inhaltsverzeichnis Preface xv About the Authors xvii Book Citations xxi Part One Introduction to The Law of Tax-Exempt Healthcare Organizations 1 Tax-Exempt Healthcare Organizations-An Overview 3 1.1 Constitutional Law Perspective 5 1.2 Defining Tax-Exempt Organizations 6 1.3 Rationales for Tax Exemption 9 1.4 Categories of Tax-Exempt Healthcare Organizations 13 1.5 Charitable Healthcare Organizations 14 1.6 The Law of Charitable Trusts 16 1.7 Relief of Poverty 16 1.8 Promotion of Health 19 1.9 Social Welfare Organizations 20 2 Advantages and Disadvantages of Tax Exemption 23 2.1 Source of Tax Exemption 23 2.2 Advantages of Tax Exemption 27 2.3 Disadvantages of Tax Exemption 30 2.4 Alternatives to Tax-Exempt Status 32 2.5 No Contr...
