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

Informationen zum Autor Thomas K. Hyatt is a partner in the law firm Dentons US LLP, resident in the Washington, DC office. His practice is focused on corporate and tax-exempt organization issues for nonprofit organizations. He has particular expertise in legal issues affecting tax-exempt healthcare providers and in governance and public policy issues affecting tax-exempt higher education institutions. Mr. Hyatt has represented organizations including public and private hospitals, multihospital 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 in such matters. He also frequently works with nonprofit governing boards and board committees to address such issues as regulatory compliance, fiduciary duty, conflicts of interest, bylaws development and revision, senior management compensation and benefits, chief executive contracts and ransition, fundraising, lobbying and political campaign activity, board development, policy development, adoption of best governance practices, membership matters, corporate restructuring, mergers, and joint ventures. He is admitted to practice in the District of Columbia and Pennsylvania. Bruce R. Hopkins is the principal in the law firm Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. He concentrates on the representation of tax-exempt organizations, including healthcare organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, governance and the law, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues. Klappentext Get up to date on 2019 healthcare law and newly relevant issuesThe Law of Tax-Exempt Healthcare Organizations 2019 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place.* Get up to date on the latest IRS forms, guidance, and procedures* Interpret complex legal issues correctly and appropriately* Reference relevant federal guidelines quickly and easily* Access extensive appendices and tables to streamline applicationAs the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field. Zusammenfassung Get up to date on 2019 healthcare law and newly relevant issuesThe Law of Tax-Exempt Healthcare Organizations 2019 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-Engli...

Sommario

Preface ix
 
About the Authors xi
 
Book Citations xv
 
1 Tax-Exempt Healthcare Organizations: An Overview 1
 
1.2 Defining Tax-Exempt Organizations 1
 
1.5 Charitable Healthcare Organizations 1
 
1.8 Promotion of Health 2
 
1.10 ABLE Programs 2
 
3 Public Charities and Private Foundations (New) 5
 
3.3 Commerciality Doctrine 5
 
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 9
 
4.4 Private Inurement--Scope and Types 9
 
4.6 Essence of Private Benefit 10
 
4.9 Excess Benefit Transactions 12
 
5 Public Charities and Private Foundations 13
 
5.1 Public Institutions 13
 
5.6 Recognition of Change in Public Charity Status 13
 
7 Lobbying and Political Activities 15
 
7.1 Legislative Activities Limitation 15
 
7.4 Political Activities Limitation 16
 
7.5 Business Expense Deduction Rules and Political Activities 18
 
7.7 Public Policy Advocacy Activities 19
 
7.8 Political Activities of Social Welfare Organizations 19
 
8 Hospitals 21
 
8.3 Public Hospitals 21
 
9 Managed Care Organizations 23
 
9.3 Commercial-Type Insurance Providers 23
 
9.5 Recent Developments 23
 
13 Other Provider and Supplier Organizations 27
 
13.3 Qualified Nonprofit Health Insurance Issuers 27
 
13.5 Accountable Care Organizations 28
 
16 For-Profit Subsidiaries 33
 
16.3 Attribution of Subsidiary's Activities to Exempt Parent 33
 
17 Exempt and Nonexempt Cooperatives 35
 
17.1 Cooperative Hospital Service Organizations 35
 
18 Business Leagues 37
 
18.1 Business Leagues in General 37
 
18.2 Healthcare Trade Associations 38
 
19 Other Health-Related Organizations 39
 
19.4 Hospital Management Services Organizations 39
 
19.5 Regional Health Information Organizations 40
 
20 Healthcare Provider Reorganizations 41
 
20.1 Some Basics about Reorganizations 41
 
21 Mergers and Conversions 43
 
21.4 Conversion from Nonexempt to Exempt Status 43
 
22 Partnerships and Joint Ventures (New) 45
 
22.9 Whole-Hospital Joint Ventures 45
 
24 Tax Treatment of Unrelated Business Activities 47
 
24.2 Definition of Trade or Business 47
 
24.3 Definition of Regularly Carried On 49
 
24.5 Application of Substantially Related Test to Healthcare Organizations 50
 
24.11 Pharmacy, Medical Supplies, and Service Sales 51
 
24.12 Laboratory Testing Services 51
 
24.13 Medical Research 52
 
24.18 Other Exceptions to Unrelated Income Taxation 53
 
24.20 Revenue from Controlled Organizations 55
 
24.21 Unrelated Debt-Financed Income 55
 
24.23 Computation of Unrelated Business Taxable Income 55
 
25 Physician Recruitment and Retention 61
 
25.5 Specific Recruitment and Retention Techniques 61
 
26 Charity Care 63
 
26.6 Definitional and Reporting Issues 63
 
26.9 Charity Care and National Health Reform 64
 
26.10 Additional Statutory Requirements for Hospitals 64
 
26.12 Provider Taxes (New) 82
 
27 Worker Classification and Employment Taxes 85
 
27.7 Medical Residents and the Student Exception 85
 
28 Compensation and Employee Benefits 87
 
28.3 Executive Compensation 87
 
28.5 Overview of Employee Benefits Law 87
 
28.6 Deferred Compensation in General 88
 
28.7 Excessive Executive Compensation (New) 91
 
30 Tax-Exempt Bond Financing 95
 
30.3 Disqualification of Tax-Exemp

Dettagli sul prodotto

• Autori: Bruce R Hopkins, Bruce R. Hopkins, Hopkins Bruce R., Hyatt, Thomas Hyatt, Thomas K Hyatt, Thomas K. Hyatt, Thomas K. Hopkins Hyatt, Tk Hyatt, Hyatt Thomas K.
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 31.05.2019
• EAN: 9781119539889
• ISBN: 978-1-119-53988-9
• Pagine: 208
• Serie: Wiley Nonprofit Authority; Wiley Nonprofit Authority
• Categorie: Scienze naturali, medicina, informatica, tecnica > Medicina > Tematiche generali; Scienze sociali, diritto, economia > Economia > Management; Business & management, Wirtschaft u. Management, Gemeinnützige Organisationen / Recht, Non-Profit Organizations / Law, Gemeinnützige Einrichtung /Recht