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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

Edited by: Ewan McKendrick
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The Law of Tax-exempt Healthcare Organizations 2nd ed

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ISBN13: 9780471404149
ISBN: 0471404144
Published: November 2002
Publisher: John Wiley & Sons Ltd
Format: Hardback
Price: Out of print

Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, this book provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. A handy resource that explains, simplifies, and demystifies the prospect of trying to evaluate and interpret the overlapping jurisdictions of health and tax-exempt law.

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Preface. INTRODUCTION TO THE LAW OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS. Rationale for Tax-Exempt Healthcare Organizations. Advantages and Disadvantages of Tax Exemption. Criticisms of Tax Exemption. FUNDAMENTAL EXEMPT ORGANIZATION PRINCIPLES APPLIED TO HEALTHCARE ORGANIZATIONS. Private Inurement and Private Benefit. Public Charities and Private Foundations. Community Benefit. Lobbying and Political Activities. TAX STATUS OF HEALTHCARE PROVIDER AND SUPPLIER ORGANIZATIONS. Hospitals. Managed Care Organizations. Home Health Agencies. Homes for the Aged. Tax-Exempt Physician Organizations. Other Provider and Supplier Organizations. TAX STATUS OF HEALTH-RELATED ORGANIZATIONS. Development Foundations. Title-Holding Companies. For-Profit Subsidiaries. Exempt and Nonexempt Cooperatives. Business Leagues. Other Health-Related Organizations. ORGANIZATIONAL ISSUES. Healthcare Provider Reorganizations. Mergers and Conversions. Partnerships and Joint Ventures. Integrated Delivery Systems. OPERATIONAL ISSUES. Tax Treatment of Unrelated Business Activities. Physician Recruitment and Retention. Charity Care. Worker Classification and Employment Taxes. Executive Compensation and Employee Benefits. Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption. Tax-Exempt Bond Financing. Fund-Raising Regulation. Rural Healthcare Organizations. OBTAINING AND MAINTAINING EXEMPT STATUS FOR HEALTHCARE ORGANIZATIONS. Exemption Recognition Process. Maintenance of Tax-Exempt Status and Avoidance of Penalties. IRS Audits of Healthcare Organizations. Appendix A: Internal Revenue Service Integrated Delivery Systems Tax Law Specialist Guidance (FY 1994 Exempt Organization CPE Technical Instruction Program Textbook). Appendix B: Hermann Hospital Closing Agreement. Appendix C: Revenue Ruling 87-41: Employment Status--20 Common Law Factors. Appendix D: Revenue Procedure 97-13: Private Business Use of Bond Proceeds--Management and Service Contracts. Appendix E: IRS Hospital Audit Guidelines. Appendix F: Valuation of Medical Practices. Appendix G: IRS Checklist for Hospital Joint Operating Agreement Applicants. Appendix H: Sample Conflicts of Interest Policy. Appendix I: Revenue Ruling 97-21 on Physician Recruitment. Appendix J: Revenue Ruling 98-15 on Whole Hospital Joint Ventures. Appendix K: FY 1999 IRS CPE Text on Bond Financed Facilities. Appendix L: FY 1999 IRS CPE Text on Physician Compensation. Appendix M: FY 2000 IRS CPE Text on Whole Hospital Joint Ventures. Appendix N: IRS HMO Audit Guidelines Tables of Cases. Table of IRS Revenue Rulings. Table of IRS Revenue Procedures. Table of IRS General Counsel Memoranda. Table of IRS Private Letter Rulings. Table of IRS Technical Advice Memoranda. Index.