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Taxation of Hospitals and Health Care Organizations (Non-Members)

Author(s): Ofer Lion (Author), Mancino, Douglas M. (Author)

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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Product Description

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Written by 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
HMOs
Medical groups and faculty practice plans
The perils of improper lobbying and electioneering by exempt organizations
Integrated health care systems and cooperative organizations
Partnerships, LLCs, and Joint Ventures
Operating as a Private Foundation

This resource contains thousands of citations to recent tax cases, IRC sections and Treasury Regulations, IRS rulings and pronouncements, and thorough analysis of the most significant authorities. Each purchase includes access to 100+ pages of downloadable sample documents that you can adapt to your clients’ needs.

The 2025 release includes updates throughout, with a completely revised chapter on abatement of Chapter 42 excise taxes and sample information document requests. The 3rd Edition ISBN is 9781663378354.

eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® service for further legal research options. A valid subscription to Lexis+ is required to access this content.

Published December 2023, with 2025 update.

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 Facilities
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 Organizations
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
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

Part H:
Sample Documents
Sample 501(c)(3) Exemption Application Checklist
Sample Agreement: Ambulatory Surgery Center and 501(c)(3)
Sample Board of Trustees Statement of Responsibilities and Commitment Form
Sample Board Resolutions Approving Lease with Disqualified Person
Sample Health System Charity Care and Financial Aid Guidelines
Sample Charity Care Policy
Sample Charity Care Worksheet
Sample Disqualified Person Status Checklist
Sample Policy and Procedure for Real Estate Lease with Disqualified Person
Sample Rebuttable Presumption of Reasonableness Checklist
Sample Tax Compliance Language
Sample Tax-Exempt Financing Checklist
Sample Tax-Exempt Hospital Affordable Care Act Checklist
Sample Tax-Exempt Nonprofit Policy and Procedure on Joint Ventures
Sample Uninsured Patients Policy with Notices

Featured Authors

Mancino, Douglas M. Ofer Lion

Mancino, Douglas M.

Mancino, Douglas M. was a partner with Seyfarth Shaw LLP. He represented all types of health care and nonprofit organizations throughout the United States on tax, business, and financial matters and had extensive experience in audits, appeals, and tax litigation. Doug served as counsel to health care clients in a case that defined the limits of tax-exempt organizations participating in health care joint ventures and the tax-exemption of health plans.

Doug authored or co-authored five books and treatises, including Taxation of Exempt Organizations, and more than 110 articles concerning tax-exempt organization and health care issues. He served as president of the American Health Law Association and served for three years as vice chair publications of the ABA's Tax Section and as Editor-in-Chief of The Tax Lawyer. Doug frequently spoke on many legal, tax and health care subjects. He enjoyed a national reputation as one of the country’s top health care and tax-exempt organization lawyers.

Doug earned a J.D. degree summa cum laude from The Ohio State University Moritz College of Law, where he was a member of the Order of the Coif and served as associate editor of the Ohio State Law Journal, and a B.A. degree cum laude from Kent State University. He was admitted to practice in California, the District of Columbia, and Ohio and before the U.S. Court of Appeals for Ninth, Tenth and Eleventh Circuits. He was also admitted to the U.S. Tax Court, the U.S. District Court, Northern District of Ohio, the California Supreme Court, and the Ohio Supreme Court.

View All Books by Mancino, Douglas M. (2)

Ofer Lion

Ofer Lion is a partner with Seyfarth Shaw LLP, and is an acknowledged authority on the legal issues that affect nonprofits and tax-exempt organizations.

Ofer has represented health care-related nonprofits and other tax-exempt organizations in a wide range of tax, transactional, corporate, governance, and fiduciary matters, including formation, mergers and acquisitions, executive compensation, international activities and affiliations, unrelated business taxable income, joint ventures, program-related investments, political activities and lobbying, audits and tax controversies, tax return review, tax-exempt bonds, and dissolutions.

He has extensively represented companies in all aspects of transactional tax matters, including mergers and acquisitions (domestic and cross-border taxable transactions, tax-free spin-offs, Section 351 transactions and corporate reorganizations), equity and debt securities finance, partnerships and private equity funds, real estate investment trusts (REITs), bankruptcy reorganizations, debt restructurings, and state and local tax issues.

Ofer has been quoted as a tax-exempt organizations authority in numerous news stories, including on NPR, by The Associated Press, and in The New York Times, The Wall Street Journal, the Los Angeles Times, Tax Analysts, The Huffington Post, Forbes.com, and Politico.com. He is a frequent speaker and has published more than a dozen articles on issues concerning tax-exempt organizations.

Ofer has taught Tax-Exempt Organizations: Law and Practice at the UCLA School of Law and in 2020 was elected as a Fellow of the American College of Tax Counsel.

Ofer earned a J.D. from UCLA School of Law and a B.A. from Pennsylvania State University. He is admitted to practice in California and before the U.S. Court of Appeals, Ninth Circuit; the U.S. District Court, Central District of California; the U.S. District Court, Southern District of California; and the California Supreme Court.

View All Books by Ofer Lion (2)

Taxation of Hospitals and Health Care Organizations (Non-Members)

Featured Authors

Mancino, Douglas M.

Ofer Lion

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