The Law of Tax-Exempt Healthcare Organizations, + Website

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  • Edition: 4th
  • Format: Hardcover
  • Copyright: 2013-06-24
  • Publisher: Wiley

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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.

Author Biography

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.

Table of Contents


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


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