Tax-exempt status of health care organizations / Bernadette M. Broccolo, McDermott Will & Emery LLP, Chicago, Illinois and Kathleen M. Nilles, Holland & Knight LLP, Washington, D.C.
1996
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Items
Details
Title
Tax-exempt status of health care organizations / Bernadette M. Broccolo, McDermott Will & Emery LLP, Chicago, Illinois and Kathleen M. Nilles, Holland & Knight LLP, Washington, D.C.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Bureau of National Affairs, [1996]-
Description
1 online resource.
Frequency
Updated irregularly
Series
BNA's health law & business series ; 1900.
Formatted Contents Note
Detailed analysis. Introduction basis for tax exemption
Application of [section] 501(c)(3) to health care organizations
Alternatives to [section] 501(c)(3) status
Private inurement, excessive private benefit: terms and concepts
Private inurement: compensation issues
Private inurement: physician recruitment and retention devices
Private inurement: acquisition of medical practices
Restrictions on political activities and lobbying
Related entities: "derivative" or "integral part" theory of exempt status
Use of taxable affiliates and participation in joint ventures with taxable entities
Conversion to for-profit status-special issues
Public charity status for tax-exempt organizations
Requirements for reporting and disclosure by tax-exempt organizations
Working papers.
Application of [section] 501(c)(3) to health care organizations
Alternatives to [section] 501(c)(3) status
Private inurement, excessive private benefit: terms and concepts
Private inurement: compensation issues
Private inurement: physician recruitment and retention devices
Private inurement: acquisition of medical practices
Restrictions on political activities and lobbying
Related entities: "derivative" or "integral part" theory of exempt status
Use of taxable affiliates and participation in joint ventures with taxable entities
Conversion to for-profit status-special issues
Public charity status for tax-exempt organizations
Requirements for reporting and disclosure by tax-exempt organizations
Working papers.
Summary
"This portfolio analyzes the requirements that must be met by health care organizations seeking to qualify for or maintain federal tax-exempt status. The primary focus is on exemption under [section] 501(c)(3) of the Internal Revenue Code, but the portfolio also addresses alternative bases for exemption ([section] 501(c)(4) and [section] 501(c)(6)), as well as qualifying for and maintaining public charity status under [section] 509(a). Both the traditional types of health care provider entities and the newer types of entities, such as integrated delivery systems, are considered. With respect to exemption under [section] 501(c)(3), the portfolio examines in detail the basic requirements for exemption, issues and challenges that arise in applying those requirements in the context of specific health care relationships and transactions, and reporting requirements and Internal Revenue Service policy and enforcement initiatives."
Note
Formerly published in Washington, D.C., 1996-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Mar. 17, 2008).
Location
www
Available in Other Form
Print version: Broccolo, Bernadette M. Tax-exempt status of health care organizations. Washington, D.C. : Bureau of National Affairs, ©1996-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in