Читать книгу The Law of Tax-Exempt Healthcare Organizations - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 5
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1 Note to the Reader: Sections not in the main bound volume, The Law of Tax-Exempt Healthcare Organizations, 4th Edition (978-1-118-53285-0), are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.
1 Cover
4 Preface
7 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
8 CHAPTER THREE: Criticisms of Tax Exemption § 3.3 COMMERCIALITY DOCTRINE NOTES
9 CHAPTER FOUR: Private Inurement, Private Benefit, and Excess Benefit Transactions § 4.4 PRIVATE INUREMENT—SCOPE AND TYPES § 4.6 ESSENCE OF PRIVATE BENEFIT § 4.9 EXCESS BENEFIT TRANSACTIONS NOTES
10 CHAPTER FIVE: Public Charities and Private Foundations § 5.1 PUBLIC INSTITUTIONS § 5.6 RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS NOTES
11 CHAPTER SEVEN: Lobbying and Political Activities § 7.1 LEGISLATIVE ACTIVITIES LIMITATION § 7.4 POLITICAL ACTIVITIES LIMITATION § 7.5 BUSINESS EXPENSE DEDUCTION RULES AND POLITICAL ACTIVITIES § 7.7 PUBLIC POLICY ADVOCACY ACTIVITIES *§ 7.8 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS NOTES
12 CHAPTER EIGHT: Hospitals *§ 8.1 FEDERAL TAX LAW DEFINITION OF HOSPITAL § 8.3 PUBLIC HOSPITALS *§ 8.6 PANDEMIC RELIEF (NEW) NOTES
13 CHAPTER NINE: Managed Care Organizations § 9.3 COMMERCIAL‐TYPE INSURANCE PROVIDERS § 9.5 RECENT DEVELOPMENTS NOTES
14 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
15 CHAPTER SIXTEEN: For‐Profit Subsidiaries § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT NOTES
16 CHAPTER SEVENTEEN: Exempt and Nonexempt Cooperatives § 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS Note
17 CHAPTER EIGHTEEN: Business Leagues § 18.1 BUSINESS LEAGUES IN GENERAL § 18.2 HEALTHCARE TRADE ASSOCIATIONS § 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS NOTES
18 CHAPTER NINETEEN: Other Health‐Related Organizations § 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS § 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS NOTES
19 CHAPTER TWENTY: Healthcare Provider Reorganizations § 20.1 SOME BASICS ABOUT REORGANIZATIONS
20 CHAPTER TWENTY‐ONE: Mergers and Conversions § 21.4 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS § 21.5 JOINT OPERATING AGREEMENTS NOTES
21 CHAPTER TWENTY‐TWO: Partnerships and Joint Ventures § 22.9 WHOLE‐HOSPITAL JOINT VENTURES
22 CHAPTER TWENTY‐THREE: Integrated Delivery Systems § 23.2 TAX STATUS OF IDS ORGANIZATIONS
23 CHAPTER TWENTY‐FOUR: Tax Treatment of Unrelated Business Activities § 24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.5 APPLICATION OF SUBSTANTIALLY RELATED TEST TO HEALTHCARE ORGANIZATIONS § 24.5A DEEMED UNRELATED BUSINESS INCOME § 24.11 PHARMACY, MEDICAL SUPPLIES, AND SERVICE SALES § 24.12 LABORATORY TESTING SERVICES § 24.13 MEDICAL RESEARCH § 24.18 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION § 24.20 REVENUE FROM CONTROLLED ORGANIZATIONS § 24.20A PARTNERSHIP RULES § 24.21 UNRELATED DEBT‐FINANCED INCOME § 24.23 COMPUTATION OF UNRELATED BUSINESS TAXABLE INCOME NOTES
24 CHAPTER TWENTY‐FIVE: Physician Recruitment and Retention § 25.5 SPECIFIC RECRUITMENT AND RETENTION TECHNIQUES NOTES
25 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 *§ 26.12 PROVIDER TAXES (NEW) NOTES
26 CHAPTER TWENTY‐SEVEN: Worker Classification and Employment Taxes § 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION
27 CHAPTER TWENTY‐EIGHT: Compensation and Employee Benefits § 28.3 EXECUTIVE COMPENSATION § 28.5 OVERVIEW OF EMPLOYEE BENEFITS LAW § 28.6 DEFERRED COMPENSATION IN GENERAL *§ 28.7 EXCESS EXECUTIVE COMPENSATION (NEW) NOTES
28 CHAPTER THIRTY: Tax‐Exempt Bond Financing § 30.3 DISQUALIFICATION OF TAX‐EXEMPT BONDS NOTES
29 CHAPTER THIRTY‐ONE: Fundraising Regulation § 31.2 FEDERAL LAW REGULATION NOTES
30 CHAPTER THIRTY‐THREE: Governance § 33.3 GOOD GOVERNANCE PRACTICES *§ 33.4A IRS RULING POLICY NOTES
31 CHAPTER THIRTY‐FOUR: Exemption and Public Charity Recognition Processes § 34.1 EXEMPTION RECOGNITION PROCESS § 34.5 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 (NEW) NOTES
32 CHAPTER THIRTY‐FIVE: Maintenance of Tax‐Exempt Status and Avoidance of Penalties § 35.1 MATERIAL CHANGES § 35.2A MODIFICATION OF TAX EXEMPTION (NEW) § 35.4 REDESIGNED ANNUAL INFORMATION RETURN § 35.5 DISCLOSURE REQUIREMENTS *§ 35.6 IRS DISCLOSURE TO STATE OFFICIALS NOTES
33 CHAPTER THIRTY‐SIX: IRS Audits of Healthcare Organizations § 36.2 AUDIT PROCEDURES NOTES
36 Cumulative Table of IRS Revenue Rulings
37 Cumulative Table of IRS Revenue Procedures
38 Cumulative Table of IRS Private Letter Rulings
39 Cumulative Table of IRS Technical Advice Memoranda
40 Table of Chief Counsel Advice Memoranda
41 Cumulative Table of IRS General Counsel Memoranda
42 Table of Tax Reform Legislation OVERVIEW OF LEGISLATION TAX‐EXEMPT ORGANIZATIONS LAW CHANGES INCOME TAX CHARITABLE DEDUCTION LAW CHANGES DELETED PROPOSALS NOTES
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