Taxation of Hospitals and Health Care Organizations
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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
• 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. Plus: Every subscriber gets a free subscription to the Health Law Update, a newsletter published regularly by McDermott, Will and Emery, of which the author is a partner.
First published in December 1999.
1 volume; updated annually.
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Table of contents
Chapter 1 Introduction
Chapter 2 Substantive Qualification Requirements
Chapter 3 Procedures for Obtaining and Maintaining Exemption
Chapter 4 Nonprofit and Public Hospitals
Chapter 5 Facilities and Services for the Elderly
Chapter 6 Managed Care Organizations
Chapter 7 Medical Groups and Faculty Practice Plans
Chapter 8 Integrated Health Care Delivery Systems
Chapter 9 Cooperative Hospital Service Organizations
Chapter 10 Miscellaneous Health Care Organizations
Chapter 11 Lobbying by Public Charities
Chapter 12 Electioneering by Hospitals and Health Care Organizations
Chapter 13 Public Charity Status of Section 501(c)(3) Organizations
Chapter 13A The Excise Taxes on Excess Benefit Transactions Involving IRC Section 501(c)(3) Public Charities and Section 501(c)(4) Organizations
Chapter 14 Operating Health Care Organizations as Private Foundations
Chapter 15 General Rules for Unrelated Business Taxable Income
Chapter 16 Acquiring, Operating, and Disposing of Debt-Financed Property
Chapter 17 Record-Keeping, Reporting and Disclosure Requirements and Penalties
Chapter 18 Internal Revenue Service Audits
Chapter 19 Partnerships and Joint Ventures
Chapter 20 Physician Recruitment and Retention
Chapter 21 Conversions of Status of Hospitals and Health Care Organizations
TABLE OF CASES
TABLE OF STATUTES
TABLE OF AGENCY DECISIONS