The Resource 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

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

Label
Tax-exempt status of health care organizations
Title
Tax-exempt status of health care organizations
Statement of responsibility
Bernadette M. Broccolo, McDermott Will & Emery LLP, Chicago, Illinois and Kathleen M. Nilles, Holland & Knight LLP, Washington, D.C
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Broccolo, Bernadette M
Entry convention
integrated entry
LC call number
KF3821.A73
LC item number
B58 no. 1900 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Nilles, Kathleen M.
  • Bureau of National Affairs (Arlington, Va.)
Series statement
Health law & business portfolio series
Series volume
portfolio 1900
http://library.link/vocab/subjectName
  • Nonprofit organizations
  • Tax exemption
  • Health facilities
Label
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
Instantiates
Publication
Note
Formerly published in Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)213409010
System details
Mode of access: World Wide Web
Label
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
Publication
Note
Formerly published in Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)213409010
System details
Mode of access: World Wide Web

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