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The Law of Tax-Exempt Healthcare Organizations [[electronic resource]]
| The Law of Tax-Exempt Healthcare Organizations [[electronic resource]] |
| Autore | Hyatt Thomas K |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, : Wiley, 2013 |
| Descrizione fisica | 1 online resource (1090 p.) |
| Disciplina |
343.7306/6
343.73066 |
| Altri autori (Persone) | HopkinsBruce R |
| Collana | Wiley Nonprofit Authority |
| Soggetto topico |
Health facilities -- Taxation -- Law and legislation -- United States
Hospitals -- Taxation -- Law and legislation -- United States Tax exemption -- Law and legislation -- United States |
| ISBN |
1-118-64624-X
1-118-53287-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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 |
| Record Nr. | UNINA-9910141846603321 |
Hyatt Thomas K
|
||
| Hoboken, : Wiley, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins
| The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins |
| Autore | Hyatt Thomas K |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : J. Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (1153 p.) |
| Disciplina | 343.73066 |
| Altri autori (Persone) | HopkinsBruce R |
| Collana | Wiley Nonprofit Law, Finance and Management Series |
| Soggetto topico |
Health facilities - Taxation - Law and legislation - United States
Hospitals - Taxation - Law and legislation - United States Tax exemption - Law and legislation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-31784-5
9786611317843 0-470-37152-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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 |
| Record Nr. | UNINA-9910454512803321 |
|
Hyatt Thomas K
|
||
| Hoboken, NJ, : J. Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins
| The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins |
| Autore | Hyatt Thomas K |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : J. Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (1153 p.) |
| Disciplina | 343.73066 |
| Altri autori (Persone) | HopkinsBruce R |
| Collana | Wiley Nonprofit Law, Finance and Management Series |
| Soggetto topico |
Health facilities - Taxation - Law and legislation - United States
Hospitals - Taxation - Law and legislation - United States Tax exemption - Law and legislation - United States |
| ISBN |
1-281-31784-5
9786611317843 0-470-37152-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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 |
| Record Nr. | UNINA-9910782797103321 |
|
Hyatt Thomas K
|
||
| Hoboken, NJ, : J. Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins
| The law of tax-exempt healthcare organizations [[electronic resource] /] / Thomas K. Hyatt, Bruce R. Hopkins |
| Autore | Hyatt Thomas K |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, NJ, : J. Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (1153 p.) |
| Disciplina | 343.73066 |
| Altri autori (Persone) | HopkinsBruce R |
| Collana | Wiley Nonprofit Law, Finance and Management Series |
| Soggetto topico |
Health facilities - Taxation - Law and legislation - United States
Hospitals - Taxation - Law and legislation - United States Tax exemption - Law and legislation - United States |
| ISBN |
1-281-31784-5
9786611317843 0-470-37152-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 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 |
| Record Nr. | UNINA-9910809822403321 |
|
Hyatt Thomas K
|
||
| Hoboken, NJ, : J. Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||