{"product_id":"the-law-of-tax-exempt-healthcare-organizations-website-isbn-9781119539889","title":"The Law of Tax-Exempt Healthcare Organizations, + website","description":"\u003cp\u003e\u003cb\u003eGet up to date on 2019 healthcare law and newly relevant issues\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Law of Tax-Exempt Healthcare Organizations 2019 Supplement\u003c\/i\u003e provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice.\u003c\/p\u003e \u003cp\u003eHealthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eGet up to date on the latest IRS forms, guidance, and procedures\u003c\/li\u003e \u003cli\u003eInterpret complex legal issues correctly and appropriately\u003c\/li\u003e \u003cli\u003eReference relevant federal guidelines quickly and easily\u003c\/li\u003e \u003cli\u003eAccess extensive appendices and tables to streamline application\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eAs the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to \u003ci\u003eThe Law of Tax-Exempt Healthcare Organizations\u003c\/i\u003e is a must-have resource for anyone in the field.\u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAbout the Authors xi\u003c\/p\u003e \u003cp\u003eBook Citations xv\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Tax-Exempt Healthcare Organizations: An Overview 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.2 Defining Tax-Exempt Organizations 1\u003c\/p\u003e \u003cp\u003e1.5 Charitable Healthcare Organizations 1\u003c\/p\u003e \u003cp\u003e1.8 Promotion of Health 2\u003c\/p\u003e \u003cp\u003e1.10 ABLE Programs 2\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Public Charities and Private Foundations (New) 5\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.3 Commerciality Doctrine 5\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Private Inurement, Private Benefit, and Excess Benefit Transactions 9\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.4 Private Inurement—Scope and Types 9\u003c\/p\u003e \u003cp\u003e4.6 Essence of Private Benefit 10\u003c\/p\u003e \u003cp\u003e4.9 Excess Benefit Transactions 12\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Public Charities and Private Foundations 13\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Public Institutions 13\u003c\/p\u003e \u003cp\u003e5.6 Recognition of Change in Public Charity Status 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Lobbying and Political Activities 15\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Legislative Activities Limitation 15\u003c\/p\u003e \u003cp\u003e7.4 Political Activities Limitation 16\u003c\/p\u003e \u003cp\u003e7.5 Business Expense Deduction Rules and Political Activities 18\u003c\/p\u003e \u003cp\u003e7.7 Public Policy Advocacy Activities 19\u003c\/p\u003e \u003cp\u003e7.8 Political Activities of Social Welfare Organizations 19\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Hospitals 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.3 Public Hospitals 21\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Managed Care Organizations 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.3 Commercial-Type Insurance Providers 23\u003c\/p\u003e \u003cp\u003e9.5 Recent Developments 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Other Provider and Supplier Organizations 27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.3 Qualified Nonprofit Health Insurance Issuers 27\u003c\/p\u003e \u003cp\u003e13.5 Accountable Care Organizations 28\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 For-Profit Subsidiaries 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.3 Attribution of Subsidiary’s Activities to Exempt Parent 33\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Exempt and Nonexempt Cooperatives 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e17.1 Cooperative Hospital Service Organizations 35\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Business Leagues 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e18.1 Business Leagues in General 37\u003c\/p\u003e \u003cp\u003e18.2 Healthcare Trade Associations 38\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Other Health-Related Organizations 39\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e19.4 Hospital Management Services Organizations 39\u003c\/p\u003e \u003cp\u003e19.5 Regional Health Information Organizations 40\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Healthcare Provider Reorganizations 41\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e20.1 Some Basics about Reorganizations 41\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Mergers and Conversions 43\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e21.4 Conversion from Nonexempt to Exempt Status 43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Partnerships and Joint Ventures (New) 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e22.9 Whole-Hospital Joint Ventures 45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 Tax Treatment of Unrelated Business Activities 47\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e24.2 Definition of \u003ci\u003eTrade or Business \u003c\/i\u003e47\u003c\/p\u003e \u003cp\u003e24.3 Definition of \u003ci\u003eRegularly Carried On \u003c\/i\u003e49\u003c\/p\u003e \u003cp\u003e24.5 Application of Substantially Related Test to Healthcare Organizations 50\u003c\/p\u003e \u003cp\u003e24.11 Pharmacy, Medical Supplies, and Service Sales 51\u003c\/p\u003e \u003cp\u003e24.12 Laboratory Testing Services 51\u003c\/p\u003e \u003cp\u003e24.13 Medical Research 52\u003c\/p\u003e \u003cp\u003e24.18 Other Exceptions to Unrelated Income Taxation 53\u003c\/p\u003e \u003cp\u003e24.20 Revenue from Controlled Organizations 55\u003c\/p\u003e \u003cp\u003e24.21 Unrelated Debt-Financed Income 55\u003c\/p\u003e \u003cp\u003e24.23 Computation of Unrelated Business Taxable Income 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003e25 Physician Recruitment and Retention 61\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e25.5 Specific Recruitment and Retention Techniques 61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e26 Charity Care 63\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e26.6 Definitional and Reporting Issues 63\u003c\/p\u003e \u003cp\u003e26.9 Charity Care and National Health Reform 64\u003c\/p\u003e \u003cp\u003e26.10 Additional Statutory Requirements for Hospitals 64\u003c\/p\u003e \u003cp\u003e26.12 Provider Taxes (New) 82\u003c\/p\u003e \u003cp\u003e\u003cb\u003e27 Worker Classification and Employment Taxes 85\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e27.7 Medical Residents and the Student Exception 85\u003c\/p\u003e \u003cp\u003e\u003cb\u003e28 Compensation and Employee Benefits 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e28.3 Executive Compensation 87\u003c\/p\u003e \u003cp\u003e28.5 Overview of Employee Benefits Law 87\u003c\/p\u003e \u003cp\u003e28.6 Deferred Compensation in General 88\u003c\/p\u003e \u003cp\u003e28.7 Excessive Executive Compensation (New) 91\u003c\/p\u003e \u003cp\u003e\u003cb\u003e30 Tax-Exempt Bond Financing 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e30.3 Disqualification of Tax-Exempt Bonds 95\u003c\/p\u003e \u003cp\u003e\u003cb\u003e31 Fundraising Regulation 105\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e31.2 Federal Law Regulation 105\u003c\/p\u003e \u003cp\u003e\u003cb\u003e33 Governance 107\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e33.4A IRS Ruling Policy 107\u003c\/p\u003e \u003cp\u003e\u003cb\u003e34 Exemption and Public Charity Recognition Processes 111\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e34.1 Exemption Recognition Process 111\u003c\/p\u003e \u003cp\u003e34.5 Public Charity Status 121\u003c\/p\u003e \u003cp\u003e34.6 Group Exemption 121\u003c\/p\u003e \u003cp\u003e34.7A Notice Requirements for Social Welfare Organizations (New) 122\u003c\/p\u003e \u003cp\u003e34.8 Procedure Where Determination Is Adverse 123\u003c\/p\u003e \u003cp\u003e34.9 Constitutional Law Aspects of Process 125\u003c\/p\u003e \u003cp\u003e\u003cb\u003e35 Maintenance of Tax-Exempt Status and Avoidance of Penalties 127\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e35.1 Material Changes 127\u003c\/p\u003e \u003cp\u003e35.2A Modification of Tax Exemption (New) 129\u003c\/p\u003e \u003cp\u003e35.4 Redesigned Annual Information Return 129\u003c\/p\u003e \u003cp\u003e35.5 Disclosure Requirements 130\u003c\/p\u003e \u003cp\u003e35.6 IRS Disclosure to State Officials 131\u003c\/p\u003e \u003cp\u003e\u003cb\u003e36 IRS Audits of Healthcare Organizations 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e36.2 Audit Procedures 133\u003c\/p\u003e \u003cp\u003eCumulative Table of Cases 139\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS Revenue Rulings 149\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS Revenue Procedures 153\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS Private Letter Rulings 155\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS Technical Advice Memoranda 161\u003c\/p\u003e \u003cp\u003eTable of Chief Counsel Advice Memoranda 163\u003c\/p\u003e \u003cp\u003eCumulative Table of IRS General Counsel Memoranda 165\u003c\/p\u003e \u003cp\u003eTable of Tax Reform Legislation 167\u003c\/p\u003e \u003cp\u003eCumulative Index 173\u003c\/p\u003e \u003cp\u003e\u003cb\u003eThomas K. Hyatt\u003c\/b\u003e is a partner in the law firm Dentons US LLP, resident in the Washington, DC office. His practice is focused on corporate and tax-exempt organization issues for nonprofit organizations. He has particular expertise in legal issues affecting tax-exempt healthcare providers and in governance and public policy issues affecting tax-exempt higher education institutions.\u003cbr\u003eMr. Hyatt has represented organizations including public and private hospitals, multihospital systems, integrated delivery systems, academic medical centers, home health agencies, health maintenance organizations, continuing care retirement communities, provider associations, physician clinics, faculty practice plans, physician-hospital organizations, and shared services organizations in such matters. He also frequently works with nonprofit governing boards and board committees to address such issues as regulatory compliance, fiduciary duty, conflicts of interest, bylaws development and revision, senior management compensation and benefits, chief executive contracts and ransition, fundraising, lobbying and political campaign activity, board development, policy development, adoption of best governance practices, membership matters, corporate restructuring, mergers, and joint ventures. He is admitted to practice in the District of Columbia and Pennsylvania.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eBruce R. Hopkins\u003c\/b\u003e is the principal in the law firm Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri. He concentrates on the representation of tax-exempt organizations, including healthcare organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, governance and the law, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990275277029,"sku":"NP9781119539889","price":225.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119539889.jpg?v=1761787163","url":"https:\/\/k12savings.com\/products\/the-law-of-tax-exempt-healthcare-organizations-website-isbn-9781119539889","provider":"K12savings","version":"1.0","type":"link"}