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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
|
||
| Durham, NC : , : Association of International Certified Professional Accountants, Inc., , [2017] | ||
| 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-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.
|
||
| Hoboken, New Jersey : , : Wiley, , [2019] | ||
| 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 | ||
| ||