The Law of Tax Exempt Healthcare Organizations or Sports Economics

The Law of Tax-Exempt Healthcare Organizations

Author: Bruce R Hopkins

Over half of all hospitals operate under tax-exempt status. But while healthcare organizations are governed by only some of the general laws for tax-exempt organizations, they face a wide range of other stringent and complex regulations. As such, healthcare administrators cannot make organizational or operational decisions without considering the tax law ramifications. Keeping up with both health law and tax-exempt law is a daunting prospect, but one administrators must tackle. This book provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. It tackles complex legal issues in a practical, down-to-earth manner by providing plain-English explanations and the appropriate legal citations for further research. Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature. An exhaustive index allows for quick and easy reference and annual supplements keep the reader apprised of the latest developments affecting tax-exempt healthcare organizations.

Booknews

After introductory overview chapters on tax-exempt healthcare organizations, this guide covers fundamental exempt organization principles applied to healthcare organizations, tax status of healthcare provider and supplier organizations, tax status of health- related organizations, organizational issues, operational issues, and obtaining and maintaining exempt status for healthcare organizations. Organizations examined encompass hospitals, home health agencies, managed care organizations, and rural healthcare organizations. Includes a table of cases, and tables of IRS rulings, procedures, and memoranda. This second edition is current through January 2001, and reflects the IRS' focus during the past six years on defining and maintaining the fine line between charitable endeavor and commercial enterprise. Hyatt is a lawyer focusing on corporate and tax-exempt organization issues for healthcare providers. Hopkins is a lawyer specializing in the representation of nonprofit organizations. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Table of Contents:

	Preface
Pt. 1	Introduction to the Law of Tax-Exempt Healthcare Organizations
Ch. 1	Rationale for Tax-Exempt Healthcare Organizations	3
Ch. 2	Advantages and Disadvantage of Tax Exemption	19
Ch. 3	Criticisms of Tax Exemption	29
Pt. 2	Fundamental Exempt Organization Principles Applied to Healthcare Organizations
Ch. 4	Private Inurement and Private Benefit	55
Ch. 5	Public Charities and Private Foundations	95
Ch. 6	Community Benefit	129
Ch. 7	Lobbying and Political Activities	141
Pt. 3	Tax Status of Healthcare Provider and Supplier Organizations
Ch. 8	Hospitals	165
Ch. 9	Managed Care Organizations	177
Ch. 10	Home Health Agencies	211
Ch. 11	Homes for the Aged	219
Ch. 12	Tax-Exempt Physician Organizations	227
Ch. 13	Other Provider and Supplier Organizations	239
Pt. 4	Tax Status of Health-Related Organizations
Ch. 14	Development Foundations	249
Ch. 15	Title-Holding Companies	257
Ch. 16	For-Profit Subsidiaries	265
Ch. 17	Exempt and Nonexempt Cooperatives	279
Ch. 18	Business Leagues	287
Ch. 19	Other Health-Related Organizations	309
Pt. 5	Organizational Issues
Ch. 20	Healthcare Provider Reorganizations	321
Ch. 21	Mergers and Conversions	331
Ch. 22	Partnerships and Joint Ventures	355
Ch. 23	Integrated Delivery Systems	391
Pt. 6	Operational Issues
Ch. 24	Tax Treatment of Unrelated Business Activities	415
Ch. 25	Physician Recruitment and Retention	485
Ch. 26	Charity Care	529
Ch. 27	Worker Classification and Employment Taxes	541
Ch. 28	Executive Compensations and Employee Benefits	559
Ch. 29	Medicare and Medicaid Fraud and Abuse and Its Effect on Exemption	591
Ch. 30	Tax-Exempt Bond Financing	599
Ch. 31	Fund-Raising Regulation	625
Ch. 32	Rural Healthcare Organizations	647
Pt. 7	Obtaining and Maintaining Exempt Status for Healthcare Organizations
Ch. 33	Exemption Recognition Process	655
Ch. 34	Maintenance of Tax-Exempt Status and Avoidance of Penalties	691
Ch. 35	IRS Audits of Healthcare Organizations	711
App. A	Internal Revenue Service Integrated Delivery Systems Tax Law Specialist Guidance (FY 1994 Exempt Organization CPE Technical Instruction Program Textbook)	731
App. B	Hermann Hospital Closing Agreement	737
App. C	Revenue Ruling 87-41: Employment Status - 20 Common Law Factors	752
App. D	Revenue Procedure 97-13: Private Business Use of Bond Proceeds - Management and Service Contracts	758
App. E	IRS Hospital Audit Guidelines	761
App. F	Valuation of Medical Practices	772
App. G	IRS Checklist for Hospital Joint Operating Agreement Applicants	801
App. H	Sample Conflicts of Interest Policy	804
App. I	Revenue Ruling 97-21 on Physician Recruitment	810
App. J	Revenue Ruling 98-15 on Whole Hospital Joint Ventures	819
App. K	FY 1999 IRS CPE Text on Bond Financed Facilities	830
App. L	FY 1999 IRS CPE Text on Physician Compensation	833
App. M	FY 2000 IRS CPE Text on Whole Hospital Joint Ventures	836
App. N	IRS HMO Audit Guidelines	840
	Table of Cases	851
	Table of IRS Revenue Rulings	858
	Table of IRS Revenue Procedures	861
	Table of IRS General Counsel Memoranda	862
	Table of IRS Private Letter Rulings	863
	Table of IRS Technical Advice Memoranda	866
	Index	867

See also: Comunicação Organizacional Estratégica:em uma Economia Global (com Infotrac (r))

Sports Economics

Author: Rodney D D Fort

This unique book applies economic theory to the business of sports. It deals mainly with professional team sports (with a section devoted to college team sports), showing how supply and demand join at the market level, and how team owners act together through their leagues (or athletic departments through the NCAA) to facilitate their market power. This book will help the reader understand the business side of sports and how it impacts the games seen at the stadium or in the arena. Topics covered in this book are: demand, supply, and sports market outcomes; the market for talent and labor relations; government and the sports business; and college sports. With amusing anecdotes and interesting stories about sports business personalities, this book is for anyone who is involved in the economic side of sports and sports management.

Booknews

Focusing on professional team sports, this textbook examines ticket pricing, advertising revenue, the business structure of sports leagues, the history of player pay, labor relations, local revenue generated by sporting events, and the debate over stadium financing. The final chapter overviews similar economic issues in college sports. Annotation c. Book News, Inc., Portland, OR (booknews.com)