{"product_id":"the-law-of-tax-exempt-healthcare-organizations-website-2019-cumulative-supplement-paperback-softback-9781119539889","title":"The Law of Tax-Exempt Healthcare Organizations, + website; 2019 Cumulative Supplement (Paperback \/ softback) 9781119539889","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Law of Tax-Exempt Healthcare Organizations, + website\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003e2019 Cumulative Supplement\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eThomas K. Hyatt (Author), Bruce R. Hopkins (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781119539889, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 7 May 2019\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e208 pages\u003cbr\u003e25.4 x 17.5 x 1.8 cm, 0.34 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\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\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\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\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Business \u0026amp; management [\u003ca title=\"See our other books on Business \u0026amp; management\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Business%20\u0026amp;%20management%20%5BKJ%5D%22\"\u003eKJ\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52428615942424,"sku":"9781119539889","price":124.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781119539889.jpg?v=1784681871","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/the-law-of-tax-exempt-healthcare-organizations-website-2019-cumulative-supplement-paperback-softback-9781119539889","provider":"Freshly Printed Books","version":"1.0","type":"link"}