Download The law of tax-exempt healthcare organizations by Thomas K. Hyatt PDF

By Thomas K. Hyatt

A whole and up to date felony source for directors of tax-exempt healthcare firms, the 3rd variation equips you with a finished, one-volume resource of specific details on federal, kingdom, and native legislation protecting tax-exempt healthcare businesses. The 3rd version of this sensible, down-to-earth booklet tackles advanced criminal matters by way of giving you plain-English factors and the suitable criminal citations for additional examine.

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V. 2d 212 (9th Cir. 1967). IRC § 5276(c). , Tony and Susan Alamo Foundation v. S. 290 (1985) (holding that a charitable organization must comply with the federal labor laws). 3 DISADVANTAGES OF TAX EXEMPTION In general, it may seem that an ability to avoid income taxation affords little opportunity for a disadvantage. Although this is often the case, the government usually imposes one or more operational limitations on a nonprofit organization in exchange for a tax-exempt status. 47 This phenomenon of an operational limitation in exchange for tax exemption is most prevalent with respect to charitable organizations.

1973). Id. at 332. Id. at 333. Eastern Kentucky Welfare Rights Organization v. C. Cir. 1974). Id. at 1287. Id. at 1288. Id. S. Supreme Court, which never ruled on the substance of the case, holding only that the plaintiffs lacked standing to bring the action (Simon v. S. 26 (1976)). This conclusion was subsequently reached by the court of appeals for the Sixth Circuit in Lugo v. 2 d 823 (6th Cir. 1981), rev’g (on the issue) Lugo v. Simon, 453 F. Supp. D. Ohio 1978). 7 PROMOTION OF HEALTH In a similar development, the IRS based a finding of charitable status for an organization solely on the ground that it relieves the ‘‘distressed,’’ irrespective of whether they are also poor.

J. 299 (1976). 2 RATIONALES FOR TAX EXEMPTION these organizations, citizens can resolve societal problems and enhance the quality of life for all, without channeling all problem-solving efforts through government. ’’17 Therefore, the thinking underlying the tax policy in this setting was and has been that taxation of most nonprofit organizations would be antithetical to and frustrative of the political philosophy on which the nation is based. There is a related, albeit secondary, rationale to be considered.

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