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Get up to date on 2019 healthcare law and newly relevant issues The Law of Tax-Exempt Healthcare Organizations 2019 Supplement 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. Healthcare law is a complex field, and keeping…mehr
Get up to date on 2019 healthcare law and newly relevant issues The Law of Tax-Exempt Healthcare Organizations 2019 Supplement 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. Healthcare 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. * Get up to date on the latest IRS forms, guidance, and procedures * Interpret complex legal issues correctly and appropriately * Reference relevant federal guidelines quickly and easily * Access extensive appendices and tables to streamline application As 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 The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
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Autorenporträt
Thomas K. Hyatt 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. Mr. 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. Bruce R. Hopkins 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.
Inhaltsangabe
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 9
4.4 Private Inurement--Scope and Types 9
4.6 Essence of Private Benefit 10
4.9 Excess Benefit Transactions 12
5 Public Charities and Private Foundations 13
5.1 Public Institutions 13
5.6 Recognition of Change in Public Charity Status 13
7 Lobbying and Political Activities 15
7.1 Legislative Activities Limitation 15
7.4 Political Activities Limitation 16
7.5 Business Expense Deduction Rules and Political Activities 18
7.7 Public Policy Advocacy Activities 19
7.8 Political Activities of Social Welfare Organizations 19
8 Hospitals 21
8.3 Public Hospitals 21
9 Managed Care Organizations 23
9.3 Commercial-Type Insurance Providers 23
9.5 Recent Developments 23
13 Other Provider and Supplier Organizations 27
13.3 Qualified Nonprofit Health Insurance Issuers 27
13.5 Accountable Care Organizations 28
16 For-Profit Subsidiaries 33
16.3 Attribution of Subsidiary's Activities to Exempt Parent 33
17 Exempt and Nonexempt Cooperatives 35
17.1 Cooperative Hospital Service Organizations 35
