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Form 990 : exploring the form's complex schedules. / / by Eve Rose Borenstein and Jane M. Searing
| Form 990 : exploring the form's complex schedules. / / by Eve Rose Borenstein and Jane M. Searing |
| Autore | Borenstein Eve Rose |
| Pubbl/distr/stampa | Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017] |
| Descrizione fisica | 1 online resource (357 pages) |
| Disciplina | 343.73066 |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax exemption - United States Tax returns - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-51451-7
1-119-51453-3 1-119-51446-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910271021103321 |
Borenstein Eve Rose
|
||
| Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Form 990 : exploring the form's complex schedules. / / by Eve Rose Borenstein and Jane M. Searing
| Form 990 : exploring the form's complex schedules. / / by Eve Rose Borenstein and Jane M. Searing |
| Autore | Borenstein Eve Rose |
| Pubbl/distr/stampa | Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017] |
| Descrizione fisica | 1 online resource (357 pages) |
| Disciplina | 343.73066 |
| Soggetto topico |
Nonprofit organizations - Taxation - Law and legislation - United States
Tax exemption - Law and legislation - United States Tax exemption - United States Tax returns - United States |
| ISBN |
1-119-51451-7
1-119-51453-3 1-119-51446-0 |
| Classificazione |
335.89
345.253 343.73066 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910829938403321 |
|
Borenstein Eve Rose
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||
| Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices / / Ian Rodgers ; edited by Anthony Tarantino
| Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices / / Ian Rodgers ; edited by Anthony Tarantino |
| Autore | Rodgers Ian |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2008 |
| Descrizione fisica | 1 online resource (1123 p.) |
| Disciplina |
343.73066
658.15/1 658.151 |
| Collana |
Corporate Finance & Accounting
Wiley global finance executive select |
| Soggetto topico |
Corporate governance
Risk management Compliance auditing |
| ISBN |
1-118-10850-7
1-281-23739-6 9786611237394 1-118-26921-7 0-470-90966-8 0-470-90968-4 0-470-24555-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
GOVERNANCE, RISK, AND COMPLIANCE HANDBOOK: TECHNOLOGY, FINANCE, ENVIRONMENTAL, AND INTERNATIONAL GUIDANCE AND BEST PRACTICES; CONTENTS; PREFACE; ACKNOWLEDGMENTS; ABOUT THE CONTRIBUTORS; CHAPTER 1 INTRODUCTION; 1.1 ACT LOCALLY, IMPACT GLOBALLY; 1.2 GOVERNANCE; 1.3 RISK; 1.4 COMPLIANCE AND INTERNAL CONTROLS; 1.5 GRC AND GLOBALIZATION; 1.6 GROWTH OF GLOBAL TRADE; 1.7 SIMPLE SUGGESTIONS TO IMPROVE GOVERNANCE, RISK MANAGEMENT, AND COMPLIANCE ( GRC); 1.8 WHY READ THIS BOOK: THE CASE FOR GOOD GRC; 1.9 ORGANIZATION OF THE HANDBOOK; PART 1 CORPORATE GOVERNANCE
CHAPTER 2 A RISK-BASED APPROACH TO ASSESS INTERNAL CONTROL OVER FINANCIAL REPORTING ( ICFR)2.1 A RISK-BASED APPROACH TO ASSESSING ICFR; 2.2 DETERMINE KEY STAKEHOLDERS; 2.3 ESTABLISH THE RISK MANAGEMENT CONTEXT; 2.4 RISK RATING AND RISK IDENTIFICATION; 2.5 ANALYZE AND EVALUATE RISKS; 2.6 TREAT/MITIGATE RISKS; 2.7 IDENTIFY, ASSESS, AND REPORT ON RESIDUAL RISK STATUS; 2.8 CONCLUDING REMARKS; CHAPTER 3 COSO- IS IT FIT FOR PURPOSE?; 3.1 THE ROOTS OF COSO; 3.2 COSO THE COMMITTEE AND COSO THE 1992 INTEGRATED CONTROL FRAMEWORK: HAVE THEY STOOD THE TEST OF TIME? 3.3 ACTUAL MARKET ACCEPTANCE OF THE COSO 1992 FRAMEWORK PRIOR TO SOX3.4 EXPECTATIONS OF COSO ESCALATE OVERNIGHT; 3.5 IS COSO 1992 FREE FROM BIAS?; 3.6 DOES COSO 1992 PERMIT CONSISTENT QUANTITATIVE/QUALITATIVE MEASUREMENT?; 3.7 IS COSO 1992 SUFFICIENTLY COMPLETE SO THAT RELEVANT FACTORS ARE NOT OMITTED?; 3.8 IS COSO 1992 RELEVANT TO AN ANALYSIS OF CONTROLS OVER FINANCIAL REPORTING?; 3.9 COSO: LOOKING FORWARD; CHAPTER 4 TIME TO RETHINK THE CORPORATE TAX; 4.1 Q& A WITH MIHIR DESAI; 4.2 ABOUT FACULTY IN THIS ARTICLE; CHAPTER 5 THE ROLE OF INTERNAL AUDIT; 5.1 INTRODUCTION 5.2 INTERNAL AUDITORS' ROLE THROUGHOUT HISTORY5.3 THE ROLE TRANSFORMED; 5.4 BEYOND ASSURANCE: ADVISORY SERVICES; 5.5 ACHIEVING THE GREATEST IMPACT; 5.6 THE BRIGHT OUTLOOK OF INTERNAL AUDITING; CHAPTER 6 OUTSOURCED PROCESSES: RISK AND RESOLUTION; 6.1 A MATTER OF RISK; 6.2 A MATTER OF RESPONSIBILITY; 6.3 OUTSOURCED RISK MANAGEMENT; 6.4 SAS 70 CRITICISMS; 6.5 SAS 70 ALTERNATIVES; 6.6 SUMMARY; CHAPTER 7 THE LAST MILE OF FINANCE; 7.1 THE LAST MILE OF FINANCE; 7.2 REGAINING CONTROL; 7.3 WHERE EVERYTHING COMES TOGETHER; 7.4 THE PATH TO AN OPTIMUM CLOSE; 7.5 A RETURN TO GOOD FINANCE CHAPTER 8 U. S. STOCK OPTION BACKDATING SCANDALS8.1 INTRODUCTION; 8.2 THE PROS AND CONS OF STOCK OPTIONS; 8.3 THE AMERICAN SCANDALS; 8.4 WHY STOCK OPTIONS SHOULD BE AVOIDED; 8.5 SUGGESTIONS IN MANAGING OPTIONS FOR THOSE WHO MUST RETAIN THEM; 8.6 HOW THE UNITED STATES GOT INTO SUCH A MESS; CHAPTER 9 FRAUD AND CORRUPTION; 9.1 WHAT ARE FRAUD AND CORRUPTION? HISTORICAL BACKGROUND FROM ETHICS; 9.2 CONSEQUENCES OF FRAUD AND CORRUPTION FOR AN INDIVIDUAL, BUSINESS, AND COMMUNITY; 9.3 PRINCIPAL-AGENT PROBLEM WITH PRACTICES AND PROCEDURES FOR MANAGING FRAUD AND CORRUPTION 9.4 BEST PRACTICE GUIDELINES FOR DETECTION METHODS, INCLUDING CHECKING OF BACKGROUND AND REFERENCES |
| Record Nr. | UNINA-9910145580803321 |
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Rodgers Ian
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| Hoboken, New Jersey : , : Wiley, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The law of tax-exempt healthcare organizations : 2019 cumulative supplement / / Thomas K. Hyatt and Bruce R. Hopkins
| The law of tax-exempt healthcare organizations : 2019 cumulative supplement / / Thomas K. Hyatt and Bruce R. Hopkins |
| Autore | Hyatt Thomas K. |
| Edizione | [Fourth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2019] |
| Descrizione fisica | 1 online resource (211 pages) |
| Disciplina | 343.73066 |
| 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 |
1-119-53986-2
1-119-53987-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793444403321 |
|
Hyatt Thomas K.
|
||
| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The law of tax-exempt healthcare organizations : 2019 cumulative supplement / / Thomas K. Hyatt and Bruce R. Hopkins
| The law of tax-exempt healthcare organizations : 2019 cumulative supplement / / Thomas K. Hyatt and Bruce R. Hopkins |
| Autore | Hyatt Thomas K. |
| Edizione | [Fourth edition.] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2019] |
| Descrizione fisica | 1 online resource (211 pages) |
| Disciplina | 343.73066 |
| 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 |
1-119-53986-2
1-119-53987-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910819611803321 |
|
Hyatt Thomas K.
|
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| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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 | ||
| ||