The law of tax-exempt healthcare organizations
By: Thomas K. Hyatt, Bruce R. Hopkins
Contributors: Hopkins, Bruce R., author
Edition: Fourth edition.
Series: Wiley nonprofit authority
Publisher: Wiley
Published: 2013
Place of publication: Hoboken, New Jersey
Language: eng
Number of pages: 1066
ISBN-13: 9781118532850
Subjects: Health facilities; Taxation; Law and legislation; Hospitals; Tax exemption
Notes: Includes bibliographical references and index.
Table of contents: title: Tax-exempt healthcare organizations : an overview; title: Advantages and disadvantages of tax exemption; title: Criticisms of tax exemption; title: Private inurement, private benefit, and excess benefit transactions; title: Public charities and private foundations; title: Community benefit; title: Lobbying and political activities; title: Hospitals; title: Managed care organizations; title: Home health agencies; title: Homes for the aged; title: Tax-exempt physician organizations; title: Other provider and supplier organizations; title: Development foundations; title: Title holding companies; title: For-profit subsidiaries; title: Exempt and nonexempt cooperatives; title: Business leagues; title: Other health-related organizations; title: Healthcare provider reorganizations; title: Mergers and conversions; title: Partnerships and joint ventures; title: Integrated delivery systems; title: Tax treatment of unrelated business activities; title: Physician recruitment and retention.; title: Charity care; title: Worker classification and employment taxes; title: Compensation and employee benefits; title: Medicare and medicaid fraud and abuse and its effect on exemption; title: Tax-exempt bond financing; title: Fundraising regulation; title: Rural healthcare organizations; title: Governance; title: Exemption and public charity recognition processes; title: Maintenance of tax-exempt status and avoidance of penalties; title: IRS audits of healthcare organizations.