The Law of Tax-Exempt Healthcare Organizations. Bruce R. Hopkins
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24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.5 APPLICATION OF SUBSTANTIALLY RELATED TEST TO HEALTHCARE ORGANIZATIONS *§ 24.5A DEEMED UNRELATED BUSINESS INCOME § 24.11 PHARMACY, MEDICAL SUPPLIES, AND SERVICE SALES § 24.12 LABORATORY TESTING SERVICES § 24.13 MEDICAL RESEARCH § 24.18 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION § 24.20 REVENUE FROM CONTROLLED ORGANIZATIONS *§ 24.20A PARTNERSHIP RULES § 24.21 UNRELATED DEBT‐FINANCED INCOME § 24.23 COMPUTATION OF UNRELATED BUSINESS TAXABLE INCOME NOTES
21 CHAPTER TWENTY‐FIVE: Physician Recruitment and Retention § 25.5 SPECIFIC RECRUITMENT AND RETENTION TECHNIQUES NOTES
22 CHAPTER TWENTY‐SIX: Charity Care § 26.6 DEFINITIONAL AND REPORTING ISSUES § 26.9 CHARITY CARE AND NATIONAL HEALTH REFORM § 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS § 26.12 PROVIDER TAXES (NEW) NOTES
23 CHAPTER TWENTY‐SEVEN: Worker Classification and Employment Taxes § 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION
24 CHAPTER TWENTY‐EIGHT: Compensation and Employee Benefits § 28.3 EXECUTIVE COMPENSATION § 28.5 OVERVIEW OF EMPLOYEE BENEFITS LAW § 28.6 DEFERRED COMPENSATION IN GENERAL *§ 28.7 EXCESS EXECUTIVE COMPENSATION (NEW) NOTES
25 CHAPTER THIRTY: Tax‐Exempt Bond Financing § 30.3 DISQUALIFICATION OF TAX‐EXEMPT BONDS NOTES
26 CHAPTER THIRTY‐ONE: Fundraising Regulation § 31.2 FEDERAL LAW REGULATION NOTES
27 CHAPTER THIRTY‐THREE: Governance § 33.3 GOOD GOVERNANCE PRACTICES § 33.4A IRS RULING POLICY NOTES
28 CHAPTER THIRTY‐FOUR: Exemption and Public Charity Recognition Processes § 34.1 EXEMPTION RECOGNITION PROCESS § 34.5 PUBLIC CHARITY STATUS *§ 34.6 GROUP EXEMPTION § 34.7A NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS (NEW) § 34.8 PROCEDURE WHERE DETERMINATION IS ADVERSE *§ 34.9 CONSTITUTIONAL LAW ASPECTS OF PROCESS NOTES
29 CHAPTER THIRTY‐FIVE: Maintenance of Tax‐Exempt Status and Avoidance of Penalties § 35.1 MATERIAL CHANGES § 35.2A MODIFICATION OF TAX EXEMPTION (NEW) § 35.4 REDESIGNED ANNUAL INFORMATION RETURN § 35.5 DISCLOSURE REQUIREMENTS § 35.6 IRS DISCLOSURE TO STATE OFFICIALS NOTES
30 CHAPTER THIRTY‐SIX: IRS Audits of Healthcare Organizations § 36.2 AUDIT PROCEDURES NOTES
32 Cumulative Table of IRS Revenue Rulings
33 Cumulative Table of IRS Revenue Procedures
34 Cumulative Table of IRS Private Letter Rulings
35 Cumulative Table of IRS Technical Advice Memoranda
36 Table of Chief Counsel Advice Memoranda