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[null,null,"Autore",null,"Hyatt Thomas K"]
[null,null,"Titolo",null,"The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, NJ, : J. Wiley & Sons, c2008"]
[null,null,"ISBN",null,"1-281-31784-5"]
[{"$nulls":4},"9786611317843"]
[{"$nulls":4},"0-470-37152-8"]
[null,null,"Edizione",null,"[3rd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (1153 p.)"]
[null,null,"Collana",null,"Wiley Nonprofit Law, Finance and Management Series ; ; v.225"]
[null,null,"Disciplina",null,"343.73066"]
[null,null,"Soggetti",null,"Health facilities - Taxation - Law and legislation - United States"]
[{"$nulls":4},"Hospitals - Taxation - Law and legislation - United States"]
[{"$nulls":4},"Tax exemption - Law and legislation - United States"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"The Law of Tax-Exempt Healthcare Organizations, Third Edition; About the Authors; Book Citations; Contents; Preface; Part I: Introduction to the Law of Tax-Exempt Healthcare Organizations; Chapter 1: Rationale for Tax-Exempt Healthcare Organizations;  1.1 DEFINING TAX-EXEMPT ORGANIZATIONS;  1.2 RATIONALES FOR TAX EXEMPTION;  1.3 CATEGORIES OF TAX-EXEMPT HEALTHCARE ORGANIZATIONS;  1.4 CHARITABLE HEALTHCARE ORGANIZATIONS;  1.5 THE LAW OF CHARITABLE TRUSTS;  1.6 RELIEF OF POVERTY;  1.7 PROMOTION OF HEALTH;  1.8 SOCIAL WELFARE ORGANIZATIONS"]
[{"$nulls":4},"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"]
[{"$nulls":4},"Chapter 4: Private Inurement, Private Benefit, and Excess Benefit Transactions 4.1 ESSENCE OF PRIVATE INUREMENT;  4.2 THE REQUISITE INSIDER;  4.3 PHYSICIANS AS INSIDERS;  4.4 PRIVATE INUREMENT-SCOPE "]
[{"$nulls":4},"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"]
[{"$nulls":4},"5.3 PUBLICLY SUPPORTED ORGANIZATIONS-SERVICE PROVIDER ORGANIZATIONS 5.4 COMPARATIVE ANALYSIS OF THE TWO CATEGORIES OF PUBLICLY SUPPORTED CHARITIES AS APPLIED TO HEALTHCARE ORGANIZATIONS;  5.5 SUPPORTING ORGANIZATIONS;  5.6 RELATIONSHIPS CREATED FOR AVOIDANCE PURPOSES;  5.7 INCOME ATTRIBUTION RULES;  5.8 RELIANCE BY GRANTORS AND CONTRIBUTORS;  5.9 PRIVATE FOUNDATION RULES; Chapter 6: Community Benefit;  6.1 COMMUNITY BENEFIT AND OPERATION FOR CHARITABLE PURPOSES;  6.2 THE TRADITIONAL COMMUNITY BENEFIT STANDARD;  6.3 THE NEW COMMUNITY BENEFIT STANDARD"]
[{"$nulls":4},"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"]
[{"$nulls":4},"8.3 PUBLIC HOSPITALS"]
[null,null,null,"Sommario/riassunto","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."]