What is included with this book?
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.
Preface
About the Authors
Book Citations
Part 1 Introduction to the Law of Tax-Exempt Healthcare Organizations
Chapter 1: Rationale for Tax-Exempt Healthcare Organizations
Chapter 2: Advantages and Disadvantages of Tax Exemption
Chapter 3: Criticisms of Tax Exemption
Part 2 Fundamental Exempt Organization Principles Applied to Healthcare Organizations
Chapter 4: Private Inurement, Private Benefit, and Excess Benefit Transactions
Chapter 5: Public Charities and Private Foundations
Chapter 6: Community Benefit
Chapter 7: Lobbying and Political Activities
Part 3 Tax Status of Healthcare Provider and Supplier Organizations
Chapter 8: Hospitals
Chapter 9: Managed Care Organizations
Chapter 10: Home Health Agencies
Chapter 11: Homes for the Aged
Chapter 12: Tax-Exempt Physician Organizations
Chapter 13: Other Provider and Supplier Organizations
Part 4 Tax Status of Health-Related Organizations
Chapter 14: Development Foundations
Chapter 15: Title-Holding Companies
Chapter 16: For-Profit Subsidiaries
Chapter 17: Exempt and Nonexempt Cooperatives
Chapter 18: Business Leagues
Chapter 19: Other Health-Related Organizations
Part 5 Organizational Issues
Chapter 20: Healthcare Provider Reorganizations
Chapter 21: Mergers and Conversions
Chapter 22: Partnerships and Joint Ventures
Chapter 23: Integrated Delivery Systems
Part 6 Operational Issues
Chapter 24: Tax Treatment of Unrelated Business Activities
Chapter 25: Physician Recruitment and Retention
Chapter 26: Charity Care
Chapter 27: Worker Classification and Employment Taxes
Chapter 28: Compensation and Employee Benefits
Chapter 29: Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption
Chapter 30: Tax-Exempt Bond Financing
Chapter 31: Fundraising Regulation
Chapter 32: Rural Healthcare Organizations
Chapter 33: Governance
Part 7 Obtaining and Maintaining Exempt Status For Healthcare Organizations
Chapter 34: Exemption Recognition Process
Chapter 35: Maintenance of Tax-Exempt Status and Avoidance of Penalties
Chapter 36: IRS Audits of Healthcare Organizations
Part 8 Tables
Table of Cases
Table of IRS Revenue Rulings
Table of IRS Revenue Procedures
Table of IRS General Counsel Memoranda
Table of IRS Private Letter Rulings
Table of IRS Technical Advice Memoranda
About the Companion Website
Index
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