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Produktbild: Law Of Tax-Exempt Healthcare O

Law Of Tax-Exempt Healthcare O 2020 supplement

Aus der Reihe Wiley Nonprofit Authority

Fr. 278.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

21.04.2020

Verlag

John Wiley & Sons Inc

Seitenzahl

240

Maße (L/B/H)

25.1/17.5/1.8 cm

Gewicht

386 g

Auflage

4. Auflage

Sprache

Englisch

ISBN

978-1-119-63913-8

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

21.04.2020

Verlag

John Wiley & Sons Inc

Seitenzahl

240

Maße (L/B/H)

25.1/17.5/1.8 cm

Gewicht

386 g

Auflage

4. Auflage

Sprache

Englisch

ISBN

978-1-119-63913-8

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  • Produktbild: Law Of Tax-Exempt Healthcare O
  • Preface ix About the Authors xi Book Citations xv 1 Tax-Exempt Healthcare Organizations: An Overview 1
    1.2 Defining Tax-Exempt Organizations 1
    1.5 Charitable Healthcare Organizations 1
    1.8 Promotion of Health 2
    1.10 ABLE Programs 2 3 Public Charities and Private Foundations (New) 5 *
    3.3 Commerciality Doctrine 5 4 Private Inurement, Private Benefit, and Excess Benefit Transactions 11 *
    4.4 Private Inurement--Scope and Types 11
    4.6 Essence of Private Benefit 13 *
    4.9 Excess Benefit Transactions 14 5 Public Charities and Private Foundations 17 *
    5.1 Public Institutions 17 *
    5.6 Recognition of Change in Public Charity Status 18 7 Lobbying and Political Activities 19 *
    7.1 Legislative Activities Limitation 19
    7.4 Political Activities Limitation 20
    7.5 Business Expense Deduction Rules and Political Activities 23
    7.7 Public Policy Advocacy Activities 23
    7.8 Political Activities of Social Welfare Organizations 23 8 Hospitals 25
    8.3 Public Hospitals 25 9 Managed Care Organizations 27
    9.3 Commercial-Type Insurance Providers 27
    9.5 Recent Developments 27 13 Other Provider and Supplier Organizations 31
    13.3 Qualified Nonprofit Health Insurance Issuers 31
    13.5 Accountable Care Organizations 32 *
    13.6 Cannabis-Related Services Organizations 35 16 For-Profit Subsidiaries 39
    16.3 Attribution of Subsidiary's Activities to Exempt Parent 39 17 Exempt and Nonexempt Cooperatives 41
    17.1 Cooperative Hospital Service Organizations 41 18 Business Leagues 43 *
    18.1 Business Leagues in General 43
    18.2 Healthcare Trade Associations 44 *
    18.3 Certification Organizations and Peer Review Boards 45 19 Other Health-Related Organizations 47
    19.4 Hospital Management Services Organizations 47
    19.5 Regional Health Information Organizations 48 20 Healthcare Provider Reorganizations 49
    20.1 Some Basics about Reorganizations 49 21 Mergers and Conversions 51
    21.4 Conversion from Nonexempt to Exempt Status 51 *
    21.5 Joint Operating Agreements 51 22 Partnerships and Joint Ventures (New) 53
    22.9 Whole-Hospital Joint Ventures 53 24 Tax Treatment of Unrelated Business Activities 55 *
    24.2 Definition of Trade or Business 55
    24.3 Definition of Regularly Carried On 58
    24.5 Application of Substantially Related Test to Healthcare Organizations 58 *
    24.5A Deemed Unrelated Business Income 59
    24.11 Pharmacy, Medical Supplies, and Service Sales 59
    24.12 Laboratory Testing Services 60
    24.13 Medical Research 60 *
    24.18 Other Exceptions to Unrelated Income Taxation 62
    24.20 Revenue from Controlled Organizations 64 *
    24.20A Partnership Rules 64
    24.21 Unrelated Debt-Financed Income 65 *
    24.23 Computation of Unrelated Business Taxable Income 65 25 Physician Recruitment and Retention 75
    25.5 Specific Recruitment and Retention Techniques 75 26 Charity Care 77
    26.6 Definitional and Reporting Issues 77
    26.9 Charity Care and National Health Reform 78
    26.10 Additional Statutory Requirements for Hospitals 78
    26.12 Provider Taxes (New) 96 27 Worker Classification and Employment Taxes 99
    27.7 Medical Residents and the Student Exception 99 28 Compensation and Employee Benefits 101 *
    28.3 Executive Compensation 101
    28.5 Overview of Employee Benefits Law 102
    28.6 Deferred Compensation in General 103 *
    28.7 Excess Executive Compensation (New) 106 30 Tax-Exempt Bond Financing 117
    30.3 Disqualification of Tax-Exempt Bonds 117 31 Fundraising Regulation 127 *
    31.2 Federal Law Regulation 127 33 Governance 129 *
    33.3 Good Governance Practices 129
    33.4A IRS Ruling Policy 131 34 Exemption and Public Charity Recognition Processes 135 *
    34.1 Exemption Recognition Process 135 *
    34.5 Public Charity Status 145 *
    34.6 Group Exemption 146
    34.7A Notice Requirements for Social Welfare Organizations (New) 146 *
    34.8 Procedure Where Determination is Adverse 147 *
    34.9 Constitutional Law Aspects of Process 149 35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 153
    35.1 Material Changes 153
    35.2A Modification of Tax Exemption (New) 155
    35.4 Redesigned Annual Information Return 155
    35.5 Disclosure Requirements 156 *
    35.6 IRS Disclosure to State Officials 157 36 IRS Audits of Healthcare Organizations 159 *
    36.2 Audit Procedures 159 Cumulative Table of Cases 167 Cumulative Table of IRS Revenue Rulings 179 Cumulative Table of IRS Revenue Procedures 183 Cumulative Table of IRS Private Letter Rulings 185 Cumulative Table of IRS Technical Advice Memoranda 191 Table of Chief Counsel Advice Memoranda 193 Cumulative Table of IRS General Counsel Memoranda 195 Table of Tax Reform Legislation 197 Cumulative Index 203