The Law of Tax-Exempt Healthcare Organizations: Hyatt/Tax-Exempt Healthcare Organizations 4E

A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this __Fourth Edition__, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The __Fourth 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. • Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much more • Provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature • Includes an exhaustive index allowing for quick and easy reference • Offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues. Tax-exempt Healthcare Organizations : An Overview -- Advantages And Disadvantages Of Tax Exemption -- Criticisms Of Tax Exemption -- Private Inurement, Private Benefit, And Excess Benefit Transactions -- Public Charities And Private Foundations -- Community Benefit -- Lobbying And Political Activities -- Hospitals -- Managed Care Organizations -- Home Health Agencies -- Homes For The Aged -- Tax-exempt Physician Organizations -- Other Provider And Supplier Organizations -- Development Foundations -- Title Holding Companies -- For-profit Subsidiaries -- Exempt And Nonexempt Cooperatives -- Business Leagues -- Other Health-related Organizations -- Healthcare Provider Reorganizations -- Mergers And Conversions -- Partnerships And Joint Ventures -- Integrated Delivery Systems -- Tax Treatment Of Unrelated Business Activities -- Physician Recruitment And Retention. Charity Care -- Worker Classification And Employment Taxes -- Compensation And Employee Benefits -- Medicare And Medicaid Fraud And Abuse And Its Effect On Exemption -- Tax-exempt Bond Financing -- Fundraising Regulation -- Rural Healthcare Organizations -- Governance -- Exemption And Public Charity Recognition Processes -- Maintenance Of Tax-exempt Status And Avoidance Of Penalties -- Irs Audits Of Healthcare Organizations. Thomas K. Hyatt, Bruce R. Hopkins. Includes Bibliographical References And Index.