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Record Nr. |
UNINA9910141846603321 |
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Autore |
Hyatt Thomas K |
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Titolo |
The Law of Tax-Exempt Healthcare Organizations [[electronic resource]] |
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Pubbl/distr/stampa |
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ISBN |
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1-118-64624-X |
1-118-53287-2 |
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Edizione |
[4th ed.] |
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Descrizione fisica |
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1 online resource (1090 p.) |
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Collana |
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Wiley Nonprofit Authority |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Health facilities -- Taxation -- Law and legislation -- United States |
Hospitals -- Taxation -- Law and legislation -- United States |
Tax exemption -- Law and legislation -- United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di contenuto |
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The Law of Tax-Exempt Healthcare Organizations; Contents; Preface; About the Authors; Book Citations; Part One: Introduction to The Law of Tax-Exempt Healthcare Organizations; 1 Tax-Exempt Healthcare Organizations-An Overview; 1.1 Constitutional Law Perspective; 1.2 Defining Tax-Exempt Organizations; 1.3 Rationales for Tax Exemption; 1.4 Categories of Tax-Exempt Healthcare Organizations; 1.5 Charitable Healthcare Organizations; 1.6 The Law of Charitable Trusts; 1.7 Relief of Poverty; 1.8 Promotion of Health; 1.9 Social Welfare Organizations |
2 Advantages and Disadvantages of Tax Exemption 2.1 Source of Tax Exemption; (a) Federal Tax Law in General; (b) State Ad Valorem Tax; 2.2 Advantages of Tax Exemption; (a) Tax Relief; (b) Deductibility of Contributions; (c) Grants; (d) Reduced Postal Rates; (e) Employee Benefits; (f) Other Advantages; 2.3 Disadvantages of Tax Exemption; 2.4 Alternatives to Tax-Exempt Status; 2.5 No Contract, Third-Party Beneficiaries, Right of Action, or Charitable Trust; (a) Tax Exemption Does Not Create Contract; (b) Tax Exemption Does Not Create Third-Party Beneficiaries |
(c) Tax Exemption Does Not Create Private Right of Action(d) Tax Exemption Does Not Create Charitable Trust; 2.6 Small Employer |
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Insurance Tax Credit; 3 Criticisms of Tax Exemption; 3.1 Criticisms in General; 3.2 Criticisms of Tax Exemption for Healthcare Organizations; 3.3 Commerciality Doctrine; (a) Introduction; (b) Judicial Origins of the Doctrine; (c) Contemporary View; (d) Commerciality Doctrine and Healthcare Organizations; (e) Commerciality Doctrine and Unrelated Business Rules; Part Two: Fundamental Exempt Organization Principles Applied to Healthcare Organizations |
4 Private Inurement, Private Benefit, and Excess Benefit Transactions 4.1 Essence of Private Inurement; (a) Private Inurement Defined; (b) Net Earnings; (c) Incidental Private Inurement; (d) Private Inurement Doctrine in Context; 4.2 Requisite Insider; (a) Definition of Insider; (b) Early Law; (c) Subsequent Law; 4.3 Physicians as Insiders; 4.4 Private Inurement-Scope and Types; (a) Equity Distributions; (b) Compensation for Services; (c) Loans; (d) Rentals; (e) Assumption of Liability; (f) Partnerships and Joint Ventures; (g) Asset Sales to Insiders; (h) Business Referral Operations |
(i) Embezzlements 4.5 Private Inurement Per Se; 4.6 Essence of Private Benefit; 4.7 Private Inurement and Private Benefit Distinguished; 4.8 A Case Study; 4.9 Excess Benefit Transactions; (a) General Rules; (b) Healthcare Intermediate Sanctions Case; 5 Public Charities and Private Foundations; 5.1 Public Institutions; (a) Healthcare Provider Organizations; (b) Medical Research Organizations; 5.2 Publicly Supported Organizations-Donative Entities; (a) General Rules; (b) Facts-and-Circumstances Test; (c) Community Foundations |
5.3 Publicly Supported Organizations-ServiceProvider Organizations |
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Sommario/riassunto |
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A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research.Revised with new di |
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