05268nam 2200673 a 450 991078279710332120230721004247.01-281-31784-597866113178430-470-37152-8(CKB)1000000000691248(EBL)362041(OCoLC)476191484(SSID)ssj0000362373(PQKBManifestationID)11246973(PQKBTitleCode)TC0000362373(PQKBWorkID)10380230(PQKB)10667013(MiAaPQ)EBC362041(Au-PeEL)EBL362041(CaPaEBR)ebr10296598(EXLCZ)99100000000069124820080508d2008 uy 0engur|n|---|||||txtccrThe law of tax-exempt healthcare organizations[electronic resource] /Thomas K. Hyatt, Bruce R. Hopkins3rd ed.Hoboken, NJ J. Wiley & Sonsc20081 online resource (1153 p.)Wiley Nonprofit Law, Finance and Management Series ;v.225Includes index.0-470-18398-5 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 ORGANIZATIONSChapter 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 OrganizationsChapter 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 STANDARDChapter 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 HOSPITALSA 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.Wiley Nonprofit Law, Finance and Management SeriesHealth facilitiesTaxationLaw and legislationUnited StatesHospitalsTaxationLaw and legislationUnited StatesTax exemptionLaw and legislationUnited StatesHealth facilitiesTaxationLaw and legislationHospitalsTaxationLaw and legislationTax exemptionLaw and legislation343.73066Hyatt Thomas K923953Hopkins Bruce R279523MiAaPQMiAaPQMiAaPQBOOK9910782797103321The Law of Tax-Exempt Healthcare Organizations2073466UNINA