Оглавление
Bruce R. Hopkins. The Law of Tax-Exempt Healthcare Organizations
Table of Contents
Guide
Pages
the law of tax-exempt healthcare organizations
2020 Cumulative Supplement
Preface
About the Authors
Book Citations
CHAPTER ONE Tax‐Exempt Healthcare Organizations: An Overview
§ 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS
§ 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS
§ 1.8 PROMOTION OF HEALTH
§ 1.10 ABLE PROGRAMS
NOTES
CHAPTER THREE Public Charities and Private Foundations (New)
§ 3.3 COMMERCIALITY DOCTRINE (c) Contemporary View
(d) Commerciality Doctrine and Healthcare Organizations
NOTES
CHAPTER FOUR Private Inurement, Private Benefit, and Excess Benefit Transactions
§ 4.4 PRIVATE INUREMENT—SCOPE AND TYPES
*(j) Provision of Healthcare Services to One Individual or Family
(k) Business Referral Operations
(l) Still Other Forms of Inurement
§ 4.6 ESSENCE OF PRIVATE BENEFIT
§ 4.9 EXCESS BENEFIT TRANSACTIONS (a) General Rules
NOTES
CHAPTER FIVE Public Charities and Private Foundations
§ 5.1 PUBLIC INSTITUTIONS
§ 5.6 RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS
NOTES
CHAPTER SEVEN Lobbying and Political Activities
§ 7.1 LEGISLATIVE ACTIVITIES LIMITATION (b) Legislative Activities
§ 7.4 POLITICAL ACTIVITIES LIMITATION (b) Participation or Intervention
(g) IRS's Recent Enforcement Efforts
(h) “Religious Liberty” Executive Order
§ 7.5 BUSINESS EXPENSE DEDUCTION RULES AND POLITICAL ACTIVITIES
§ 7.7 PUBLIC POLICY ADVOCACY ACTIVITIES
§ 7.8 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS
NOTES
CHAPTER EIGHT Hospitals
§ 8.3 PUBLIC HOSPITALS
NOTES
CHAPTER NINE Managed Care Organizations
§ 9.3 COMMERCIAL‐TYPE INSURANCE PROVIDERS
§ 9.5 RECENT DEVELOPMENTS
NOTES
CHAPTER THIRTEEN Other Provider and Supplier Organizations
§ 13.3 QUALIFIED NONPROFIT HEALTH INSURANCE ISSUERS
§ 13.5 ACCOUNTABLE CARE ORGANIZATIONS
*§ 13.6 CANNABIS‐RELATED SERVICES ORGANIZATIONS
NOTES
CHAPTER SIXTEEN For‐Profit Subsidiaries
§ 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT
NOTES
CHAPTER SEVENTEEN Exempt and Nonexempt Cooperatives
§ 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS
NOTE
CHAPTER EIGHTEEN Business Leagues
*§ 18.1 BUSINESS LEAGUES IN GENERAL
§ 18.2 HEALTHCARE TRADE ASSOCIATIONS
*§ 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS
NOTES
CHAPTER NINETEEN Other Health‐Related Organizations
§ 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS
§ 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS
NOTES
CHAPTER TWENTY Healthcare Provider Reorganizations
§ 20.1 SOME BASICS ABOUT REORGANIZATIONS
CHAPTER TWENTY‐ONE Mergers and Conversions
§ 21.4 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS (b) Federal Tax Law
*§ 21.5 JOINT OPERATING AGREEMENTS
NOTES
CHAPTER TWENTY‐TWO Partnerships and Joint Ventures (New)
§ 22.9 WHOLE‐HOSPITAL JOINT VENTURES
CHAPTER TWENTY‐FOUR Tax Treatment of Unrelated Business Activities
§ 24.2 DEFINITION OF TRADE OR BUSINESS (a) General Principles
(b) Profit Motivation Requirement
(f) Concept of Investment Plus
§ 24.3 DEFINITION OF REGULARLY CARRIED ON (a) General Principles
(c) Fundraising Activities
§ 24.5 APPLICATION OF SUBSTANTIALLY RELATED TEST TO HEALTHCARE ORGANIZATIONS
*§ 24.5A DEEMED UNRELATED BUSINESS INCOME
§ 24.11 PHARMACY, MEDICAL SUPPLIES, AND SERVICE SALES (a) Sales of Other Services
§ 24.12 LABORATORY TESTING SERVICES
§ 24.13 MEDICAL RESEARCH
§ 24.18 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION (a) Exceptions for Activities
(b) Exceptions for Income
§ 24.20 REVENUE FROM CONTROLLED ORGANIZATIONS (b) Special Rule
*§ 24.20A PARTNERSHIP RULES
§ 24.21 UNRELATED DEBT‐FINANCED INCOME (b) Acquisition Indebtedness
§ 24.23 COMPUTATION OF UNRELATED BUSINESS TAXABLE INCOME
(a) General Rules
*(b) Fringe Benefit Rules
*(c) “Bucketing” Rule
(d) Charitable Deduction
(e) Net Operating Losses
(f) Tax Structure
NOTES
CHAPTER TWENTY‐FIVE Physician Recruitment and Retention
§ 25.5 SPECIFIC RECRUITMENT AND RETENTION TECHNIQUES (b) Income Guarantees
NOTES
CHAPTER TWENTY‐SIX Charity Care
§ 26.6 DEFINITIONAL AND REPORTING ISSUES
§ 26.9 CHARITY CARE AND NATIONAL HEALTH REFORM
§ 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS (d) New IRS Notice of Anticipated Regulations
(e) Initial Notice of Proposed Rulemaking—Community Health Needs Assessments, and Related Rulemaking and Notices
(f) Final Regulations—Community Health Needs Assessments for Charitable Hospitals, Excise Tax Returns, and Time for Filing Return
§ 26.12 PROVIDER TAXES (NEW)
NOTES
CHAPTER TWENTY‐SEVEN Worker Classification and Employment Taxes
§ 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION
CHAPTER TWENTY‐EIGHT Compensation and Employee Benefits
§ 28.3 EXECUTIVE COMPENSATION (d) Loans to Executives
(f) Executive Compensation in Certain Health Insurance Providers
§ 28.5 OVERVIEW OF EMPLOYEE BENEFITS LAW
§ 28.6 DEFERRED COMPENSATION IN GENERAL
(c) New Proposed Rules for 457(f) Plans
*§ 28.7 EXCESS EXECUTIVE COMPENSATION (NEW)
Purpose and Overview
NOTES
CHAPTER THIRTY Tax‐Exempt Bond Financing
§ 30.3 DISQUALIFICATION OF TAX‐EXEMPT BONDS
(d) Avoiding Management Contract Problems
NOTES
CHAPTER THIRTY‐ONE Fundraising Regulation
§ 31.2 FEDERAL LAW REGULATION (a) Substantiation Requirements in General
NOTES
CHAPTER THIRTY‐THREE Governance
§ 33.3 GOOD GOVERNANCE PRACTICES (b) Nonprofit Sector Group Best Practice Recommendations
§ 33.4A IRS RULING POLICY
NOTES
CHAPTER THIRTY‐FOUR Exemption and Public Charity Recognition Processes
§ 34.1 EXEMPTION RECOGNITION PROCESS
(a) General Procedures
(b) The Completed Application
(b‐1) Application Processing Time Line
(d) Application Forms in General
(e) User Fees
(f) Applications Processing Controversy
§ 34.5 PUBLIC CHARITY STATUS (b) Recognition of Public Charity Status
*§ 34.6 GROUP EXEMPTION
§ 34.7A NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS (NEW)
§ 34.8 PROCEDURE WHERE DETERMINATION IS ADVERSE
*§ 34.9 CONSTITUTIONAL LAW ASPECTS OF PROCESS
NOTES
CHAPTER THIRTY‐FIVE Maintenance of Tax‐Exempt Status and Avoidance of Penalties
§ 35.1 MATERIAL CHANGES
(a) General Rules
(b) Redomestications
§ 35.2A MODIFICATION OF TAX EXEMPTION (NEW)
§ 35.4 REDESIGNED ANNUAL INFORMATION RETURN
§ 35.5 DISCLOSURE REQUIREMENTS (a) Applications and Annual Information Returns
§ 35.6 IRS DISCLOSURE TO STATE OFFICIALS
NOTES
CHAPTER THIRTY‐SIX IRS Audits of Healthcare Organizations
§ 36.2 AUDIT PROCEDURES
(f) Government Accountability Office 2015 Report
(g) IRS Fiscal Year 2016 Work Plan
(h) IRS Fiscal Year 2017 Work Plan
(i) IRS Fiscal Year 2018 Work Plan
(j) IRS Fiscal Year 2019 Program Letter
(k) IRS Fiscal Year 2020 Program Letter
*(l) Section 501(r) Audits
NOTES
Cumulative Table of Cases
Cumulative Table of IRS Revenue Rulings
Cumulative Table of IRS Revenue Procedures
Cumulative Table of IRS Private Letter Rulings
Cumulative Table of IRS Technical Advice Memoranda
Table of Chief Counsel Advice Memoranda
Cumulative Table of IRS General Counsel Memoranda
Table of Tax Reform Legislation
OVERVIEW OF LEGISLATION
TAX‐EXEMPT ORGANIZATIONS LAW CHANGES
INCOME TAX CHARITABLE DEDUCTION LAW CHANGES
DELETED PROPOSALS
NOTES
Cumulative Index
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