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Taxation of Hospitals and Health Care Organizations (AHLA Members)

Taxation of Hospitals and Health Care Organizations contains 1000+ pages of fully referenced insight into the complex and ambiguous authorities governing health care taxation.
Publisher: AHLA

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Print Book:1 Volume, Loose-leaf
3rd Edition
ISBN/ISSN: 9781663378354
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3rd Edition
ISBN/ISSN: 9781663378361
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3rd Edition
ISBN/ISSN: 9781663378361
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Product description

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Written by one of America's leading experts on health law and its tax ramifications, this treatise examines everything from obtaining and holding onto tax-exempt status, to the day-to-day tax issues faced by your clients. It also dispenses valuable practical guidance on such critical matters as:

  • For-profit versus not-for-profit hospitals and health care organizations
  • How to survive an IRS audit
  • Federal record-keeping, reporting and disclosure requirements
  • Avoiding the UBIT
  • Physician recruitment and retention
  • Caring for the elderly in facilities and at home
  • HMO's
  • Medical groups and faculty practice plans
  • The perils of improper lobbying and electioneering by exempt organizations
  • Integrated health care systems and cooperative organizations
  • Partnerships, LLC's and Joint Ventures
  • Operating as a Private Foundation

Thousands of citations to recent tax cases, IRC sections and Treasury Regs, IRS rulings and pronouncements, etc. Thorough analysis of the most significant authorities.

The Second Edition ISBN was 9780820543642.

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To be published December 2023.


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Table of contents

 PART A:  General and Specific Substantive Requirements for Health Care Entities
Chapter 1:  The Evolution of the Principles of Taxation of Health Care Organizations
Chapter 2:  Charitable Organizations Described in Section 501(c)(3)
Chapter 3:  Social Welfare Organizations Described in Section 501(c)(4)
Chapter 4:  Tax Exemption of Nonprofit and Government Hospitals
Chapter 5:  Managed Care Organizations
Chapter 6:  Facilities and Services for Elderly and Disabled Populations
Chapter 7:  Tax Exemption of Medical Groups and Faculty Practice Plans
Chapter 8:  Integrated Health Care Delivery Systems
Chapter 9:  Freestanding Outpatient and Ambulatory Health Care Organizations and
Chapter 10:  Risk-Bearing and Insurance Organizations
Chapter 11:  Parent Corporations, Hospital Auxiliaries and Fund-Raising Organizations
Chapter 12:  Wellness, Hospice, and Other Forms of Health Care-Related Organizations
Chapter 13:  Health Information Technology Organizations
Chapter 14:  Title Holding Companies and Single-Member Limited Liability Companies
Chapter 15:  Cooperative Hospital Service Organizations
Chapter 16:  Public Charity Options for Health Care Organizations

PART B:  Special Tax Rules Affecting Tax-Exempt Hospitals and Managed Care

Chapter 17:  Section 501(r) Requirements Applicable to Section 501(c)(3) Hospitals,
 Including Certain Government Hospitals
Chapter 18:  Physician Recruitment and Retention Issues Applicable to Tax-Exempt
 Hospitals and Health Care Organizations

PART C:  Lobbying and Electioneering Rules and Limitations
Chapter 19:  Lobbying by Public Charities
Chapter 20:  Electioneering by Hospitals and Health Care Organizations

PART D:  Excise Taxes on Excess Benefit Transactions, and Compensation in Excess of
 $1 Million

Chapter 21:  Excise Tax on Excess Benefit Transactions
Chapter 22:  Section 4960 Excise Tax on Compensation in Excess of $1 Million
Chapter 23:  Abatement of Certain First- and Second-Tier Chapter 42 Excise Taxes

PART E:  Unrelated Business Tax Planning
Chapter 24:  General Unrelated Business Income Tax Concepts
Chapter 25:  General Unrelated Business Income Tax Rules and Modifications
Chapter 26:  Calculating Unrelated Business Taxable Income
Chapter 27:  Unrelated Debt-Financed Income

PART F:  Exemption Application, Record-Keeping, and Filing Requirements
Chapter 28:  Procedures for Obtaining and Maintaining Exemption Status
Chapter 29:  Record-Keeping, Reporting, and Disclosure Requirements and Penalties
Chapter 30:  Internal Revenue Service Audits
Chapter 31:  Resolution of Tax Controversies Without Litigation
Chapter 32:  Litigating Recurring Exempt Organization Issues

PART G:  Transaction Planning
Chapter 33:  Acquisitions, Member Substitutions, Mergers, Consolidations, and Joint
 Operating Agreements
Chapter 34:  Partnerships and Joint Ventures
Chapter 35:  Conversions of Tax-Exempt and Taxable Nonprofits to For-Profit Status
Chapter 36:  Conversions of For-Profit Corporations to Nonprofit Tax-Exempt Status