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Table of Contents
1 Note to the Reader: Sections not in the main bound volume, The Law of Tax-Exempt Healthcare Organizations, 4th Edition (978-1-118-53285-0), are indicated by “(New)” after the title. Material new to or modified in this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.
1 Cover
4 Preface
7 CHAPTER ONE: Tax‐Exempt Healthcare Organizations: An Overview *§ 1.1 CONSTITUTIONAL LAW PERSPECTIVE § 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS *§ 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS § 1.8 PROMOTION OF HEALTH *§ 1.10 ABLE PROGRAMS (NEW) NOTES
8 CHAPTER THREE: Criticisms of Tax Exemption § 3.3 COMMERCIALITY DOCTRINE NOTES
9 CHAPTER FOUR: Private Inurement, Private Benefit, and Excess Benefit Transactions § 4.4 PRIVATE INUREMENT—SCOPE AND TYPES § 4.6 ESSENCE OF PRIVATE BENEFIT § 4.9 EXCESS BENEFIT TRANSACTIONS NOTES
10 CHAPTER FIVE: Public Charities and Private Foundations § 5.1 PUBLIC INSTITUTIONS § 5.6 RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS NOTES
11 CHAPTER SEVEN: Lobbying and Political Activities § 7.1 LEGISLATIVE ACTIVITIES LIMITATION § 7.4 POLITICAL ACTIVITIES LIMITATION § 7.5 BUSINESS EXPENSE DEDUCTION RULES AND POLITICAL ACTIVITIES § 7.7 PUBLIC POLICY ADVOCACY ACTIVITIES *§ 7.8 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS NOTES
12 CHAPTER EIGHT: Hospitals *§ 8.1 FEDERAL TAX LAW DEFINITION OF HOSPITAL § 8.3 PUBLIC HOSPITALS *§ 8.6 PANDEMIC RELIEF (NEW) NOTES
13 CHAPTER NINE: Managed Care Organizations § 9.3 COMMERCIAL‐TYPE INSURANCE PROVIDERS § 9.5 RECENT DEVELOPMENTS NOTES
14 CHAPTER THIRTEEN: Other Provider and Supplier Organizations § 13.3 QUALIFIED NONPROFIT HEALTH INSURANCE ISSUERS § 13.5 ACCOUNTABLE CARE ORGANIZATIONS *§ 13.6 CANNABIS‐RELATED SERVICES ORGANIZATIONS (NEW) NOTES
15 CHAPTER SIXTEEN: For‐Profit Subsidiaries § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT NOTES
16 CHAPTER SEVENTEEN: Exempt and Nonexempt Cooperatives § 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS Note
17 CHAPTER EIGHTEEN: Business Leagues § 18.1 BUSINESS LEAGUES IN GENERAL § 18.2 HEALTHCARE TRADE ASSOCIATIONS § 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS NOTES
18 CHAPTER NINETEEN: Other Health‐Related Organizations § 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS §
