1  Cover

      2  Preface

      3  About the Authors

      4  Book Citations

      5  CHAPTER ONE: Tax‐Exempt Healthcare Organizations: An Overview § 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS § 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS § 1.8 PROMOTION OF HEALTH § 1.10 ABLE PROGRAMS NOTES

      6  CHAPTER THREE: Public Charities and Private Foundations (New) § 3.3 COMMERCIALITY DOCTRINE NOTES

      7  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

      8  CHAPTER FIVE: Public Charities and Private Foundations § 5.1 PUBLIC INSTITUTIONS § 5.6 RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS NOTES

      9  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

      10  CHAPTER EIGHT: Hospitals § 8.3 PUBLIC HOSPITALS NOTES

      11  CHAPTER NINE: Managed Care Organizations § 9.3 COMMERCIAL‐TYPE INSURANCE PROVIDERS § 9.5 RECENT DEVELOPMENTS NOTES

      12  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 NOTES

      13  CHAPTER SIXTEEN: For‐Profit Subsidiaries § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT NOTES

      14  CHAPTER SEVENTEEN: Exempt and Nonexempt Cooperatives § 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS NOTE

      15  CHAPTER EIGHTEEN: Business Leagues *§ 18.1 BUSINESS LEAGUES IN GENERAL § 18.2 HEALTHCARE TRADE ASSOCIATIONS *§ 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS NOTES

      16  CHAPTER NINETEEN: Other Health‐Related Organizations § 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS § 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS NOTES

      17  CHAPTER TWENTY: Healthcare Provider Reorganizations § 20.1 SOME BASICS ABOUT REORGANIZATIONS

      18  CHAPTER TWENTY‐ONE: Mergers and Conversions § 21.4 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS *§ 21.5 JOINT OPERATING AGREEMENTS NOTES

      19  CHAPTER TWENTY‐TWO: Partnerships and Joint Ventures (New) § 22.9 WHOLE‐HOSPITAL JOINT VENTURES

      20  CHAPTER TWENTY‐FOUR: Tax Treatment of Unrelated Business Activities