The Law of Tax-Exempt Healthcare Organizations
Реклама. ООО «ЛитРес», ИНН: 7719571260.
Оглавление
Bruce R. Hopkins. The Law of Tax-Exempt Healthcare Organizations
the law of tax-exempt healthcare organizations
Table of Contents
Guide
Pages
Preface
About the Authors
Book Citations
CHAPTER ONE Tax‐Exempt Healthcare Organizations: An Overview
§ 1.1 CONSTITUTIONAL LAW PERSPECTIVE
§ 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS
§ 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS
§ 1.8 PROMOTION OF HEALTH
*§ 1.10 ABLE PROGRAMS (NEW)
NOTES
CHAPTER THREE Criticisms of Tax Exemption
§ 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
*§ 8.1 FEDERAL TAX LAW DEFINITION OF HOSPITAL
§ 8.3 PUBLIC HOSPITALS
*§ 8.6 PANDEMIC RELIEF (NEW)
Economic Recovery Loans
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 (NEW)
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
§ 22.9 WHOLE‐HOSPITAL JOINT VENTURES
CHAPTER TWENTY‐THREE Integrated Delivery Systems
§ 23.2 TAX STATUS OF IDS ORGANIZATIONS
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)Final Regulations (New)
*(e)Charitable Deduction
*(f)Specific Deduction
*(g)Allocation of Expenses
*(h)Net Operating Losses
*(i)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
*(g) GAO Report
*§ 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)
(a) The Statute and Interim Guidance
(b) Proposed Regulations and Final Regulations
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
(a) Existing Law
(b) Proposed Revised Procedures
§ 34.7A NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS (NEW)
§ 34.8 PROCEDURE WHERE DETERMINATION IS ADVERSE
§ 34.9 CONSTITUTIONAL LAW ASPECTS OF PROCESS (NEW)
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 *(a) Types of Examinations
(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) IRS Fiscal Year 2021 Program Letter
(m) Section 501(r) Reviews
*(n) Current Examination Selection Procedures
*(o) CP&C Function Evaluated
NOTES
Online Resources
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
WILEY END USER LICENSE AGREEMENT
Отрывок из книги
If you did, it's important for you to become a subscriber. John Wiley & Sons, Inc. may publish, on a periodic basis, supplements and new editions to reflect the latest changes in the subject matter that you need to know in order to stay competitive in this ever‐changing industry. By contacting the Wiley office nearest you, you'll receive any current update at no additional charge. In addition, you'll receive future updates and revised or related volumes on a 30‐day examination review.
.....
An eligible individual is an individual entitled to benefits based on blindness or disability under the Social Security Act, where the blindness or disability occurred before the date on which the individual attained age 26, or a disability certification143 with respect to the individual is filed with the IRS.144 A designated beneficiary in connection with an ABLE account established under a qualified ABLE program is the eligible individual who established an ABLE account and is the owner of the account.145 The term qualified disability expenses means expenses related to the eligible individual's blindness or disability that are made for the benefit of an eligible individual who is the designated beneficiary, including expenses for education, housing, transportation, health, financial management services, and legal fees.146
Contributions to an ABLE account generally must be in the form of money.147 There is an annual per‐account funding limit equal to the annual gift tax exclusion.148 A qualified ABLE program must provide a separate accounting for each designated beneficiary.149 A beneficiary may, directly or indirectly, direct the investment of contributions to the program, and earnings thereon, no more than two times in any calendar year.150 Distributions from a qualified program are not includable in the beneficiary's gross income to the extent they do not exceed the amount of qualified disability expenses.151
.....