Law of Tax-Exempt Healthcare Organizations
Law of Tax-Exempt Healthcare Organizations
2020 supplement
;
John Wiley & Sons Inc
07/2020
240
Mole
Inglês
9781119639138
386
Descrição não disponível.
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
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cares act; coronavirus aid, relief, and economic security act; patient protection and affordable care act; affordable care act; aca; Obamacare; law of tax-exempt healthcare organizations supplement; law of tax-exempt healthcare organizations update
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
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