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1. |
Record Nr. |
UNINA9910454512803321 |
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Autore |
Hyatt Thomas K |
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Titolo |
The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins |
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Pubbl/distr/stampa |
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Hoboken, NJ, : J. Wiley & Sons, c2008 |
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ISBN |
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1-281-31784-5 |
9786611317843 |
0-470-37152-8 |
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Edizione |
[3rd ed.] |
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Descrizione fisica |
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1 online resource (1153 p.) |
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Collana |
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Wiley Nonprofit Law, Finance and Management Series ; ; v.225 |
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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 |
Electronic books. |
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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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Nota di contenuto |
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The Law of Tax-Exempt Healthcare Organizations, Third Edition; About the Authors; Book Citations; Contents; Preface; Part I: Introduction to the Law of Tax-Exempt Healthcare Organizations; Chapter 1: Rationale for Tax-Exempt Healthcare Organizations; 1.1 DEFINING TAX-EXEMPT ORGANIZATIONS; 1.2 RATIONALES FOR TAX EXEMPTION; 1.3 CATEGORIES OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS; 1.4 CHARITABLE HEALTHCARE ORGANIZATIONS; 1.5 THE LAW OF CHARITABLE TRUSTS; 1.6 RELIEF OF POVERTY; 1.7 PROMOTION OF HEALTH; 1.8 SOCIAL WELFARE ORGANIZATIONS |
Chapter 2: Advantages and Disadvantages of Tax Exemption 2.1 SOURCE OF TAX EXEMPTION; 2.2 ADVANTAGES OF TAX EXEMPTION; 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; Chapter 3: Criticisms of Tax Exemption; 3.1 CRITICISMS IN GENERAL; 3.2 CRITICISMS OF TAX EXEMPTION FOR HEALTHCARE ORGANIZATIONS; 3.3 THE COMMERCIALITY DOCTRINE; Part II: Fundamental Exempt Organization Principles Applied to Healthcare Organizations |
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Chapter 4: Private Inurement, Private Benefit, and Excess Benefit Transactions 4.1 ESSENCE OF PRIVATE INUREMENT; 4.2 THE REQUISITE INSIDER; 4.3 PHYSICIANS AS INSIDERS; 4.4 PRIVATE INUREMENT-SCOPE AND TYPES; 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; Chapter 5: Public Charities and Private Foundations; 5.1 PUBLIC INSTITUTIONS; 5.2 PUBLICLY SUPPORTED ORGANIZATIONS-DONATIVE ENTITIES |
5.3 PUBLICLY SUPPORTED ORGANIZATIONS-SERVICE PROVIDER ORGANIZATIONS 5.4 COMPARATIVE ANALYSIS OF THE TWO CATEGORIES OF PUBLICLY SUPPORTED CHARITIES AS APPLIED TO HEALTHCARE ORGANIZATIONS; 5.5 SUPPORTING ORGANIZATIONS; 5.6 RELATIONSHIPS CREATED FOR AVOIDANCE PURPOSES; 5.7 INCOME ATTRIBUTION RULES; 5.8 RELIANCE BY GRANTORS AND CONTRIBUTORS; 5.9 PRIVATE FOUNDATION RULES; Chapter 6: Community Benefit; 6.1 COMMUNITY BENEFIT AND OPERATION FOR CHARITABLE PURPOSES; 6.2 THE TRADITIONAL COMMUNITY BENEFIT STANDARD; 6.3 THE NEW COMMUNITY BENEFIT STANDARD |
Chapter 7: Lobbying and Political Activities 7.1 LEGISLATIVE ACTIVITIES LIMITATION; 7.2 BUSINESS EXPENSE DEDUCTION RULES AND LOBBYING; 7.3 FEDERAL DISCLOSURE OF LOBBYING; 7.4 THE POLITICAL ACTIVITIES LIMITATION; 7.5 BUSINESS EXPENSE DEDUCTION RULES AND POLITICAL ACTIVITIES; 7.6 INTERNET ACTIVITIES; 7.7 PUBLIC POLICY ADVOCACY ACTIVITIES; 7.8 POLITICAL ACTIVITIES OF SOCIALWELFARE ORGANIZATIONS; Part III: Tax Status of Healthcare Provider and Supplier Organizations; Chapter 8: Hospitals; 8.1 FEDERAL TAX LAW DEFINITION OF HOSPITAL; 8.2 PRIVATE CHARITABLE HOSPITALS |
8.3 PUBLIC HOSPITALS |
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Sommario/riassunto |
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A complete and up-to-date legal resource for administrators of tax-exempt healthcare organizations, the Third Edition equips you with a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. The Third 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. |
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2. |
Record Nr. |
UNINA9910375814303321 |
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Autore |
Wigdor Daniel |
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Titolo |
Acm Siggraph 2009 Emerging Technologies |
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Pubbl/distr/stampa |
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[Place of publication not identified], : Association for Computing Machinery, 2009 |
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Descrizione fisica |
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1 online resource (26 p.;) |
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Collana |
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Soggetti |
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Information Technology - Computer Science (Hardware & Networks) |
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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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Bibliographic Level Mode of Issuance: Monograph |
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3. |
Record Nr. |
UNINA9910136004303321 |
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Titolo |
Altmetrics : a practical guide for librarians, researchers and academics / / edited by Andy Tattersall |
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Pubbl/distr/stampa |
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London : , : Facet, , 2016 |
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ISBN |
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Edizione |
[First edition.] |
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Descrizione fisica |
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1 online resource (ix, 214 pages) : digital, PDF file(s) |
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Disciplina |
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Soggetti |
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Library science - Research - Methodology |
Bibliometrics - Methodology |
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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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Title from publisher's bibliographic system (viewed on 05 Jul 2018). |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters and index. |
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Nota di contenuto |
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; Introduction / Andy Tattersall -- Road map: From Web 2.0 to altmetrics / Andy Tattersall -- "Metrics of the trade": where have we |
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come from? / Andrew Booth -- The evolution of library metrics / Ben Showers -- ; The rise of altmetrics / Euan Adie -- Beyond bibliometrics: altmetrics reflects information about enagagement with more types of scholarly content from more types of consumers / William Gunn -- Considerations for implementing new technologies / Andy Tattersall -- Resources and tools / Andy Tattersall -- The connected academic: implementing altmetrics within your organization / Andy Tattersall -- Appmetrics: improving impact on the go / Claire Beecroft -- Open peer review / Andy Tattersall -- ; Conclusion / Andy Tattersall. |
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Sommario/riassunto |
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This book gives an overview of altmetrics, its tools and how to implement them successfully to boost and measure research outputs. New methods of scholarly communication and dissemination of information are having a huge impact on how academics and researchers build profiles and share research. This groundbreaking and highly practical guide looks at the role that library and information professionals can play in facilitating these new ways of working and demonstrating impact and influence. |
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