The Law of Tax-Exempt Healthcare Organizations + Website,9781118532850

This item qualifies for
FREE SHIPPING!

The Law of Tax-Exempt Healthcare Organizations + Website

by Hyatt, Thomas K.; Hopkins, Bruce R.

Edition:

4th

ISBN13:

9781118532850

ISBN10:

1118532856

Format:

Hardcover

Pub. Date:

6/24/2013

Publisher(s):

Wiley

Other versions by this Author

List Price: ~~$319.99~~

Buy New Textbook

Not Yet Printed. Place an order and we will ship it as soon as it arrives.

$311.99

Rent Textbook

We're Sorry
Sold Out

Used Textbook

We're Sorry
Sold Out

eTextbook

We're Sorry
Not Available

Questions About This Book?

What version or edition is this?

This is the 4th edition with a publication date of 6/24/2013.

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any CDs, lab manuals, study guides, etc.

Summary

A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations 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. 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 organizations Written 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.

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

FREE SHIPPING OVER $59!