Bruce R. Hopkins - The Law of Tax-Exempt Healthcare Organizations

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4th Edition

2021 Cumulative Supplement

Thomas K. Hyatt and Bruce R. Hopkins

Copyright © 2021 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey

Published simultaneously in Canada

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Library of Congress Cataloging‐in‐Publication Data is available:

ISBN 978‐1‐118‐53285‐0 (Main Edition)

ISBN 978‐1‐119‐76264‐5 (Supplement)

ISBN 978‐1‐119‐76334‐5 (ePDF)

ISBN 978‐1‐119‐76333‐8 (ePub)

Cover Design: Wiley

Cover Image: © Getty Images/BSIP/UIG

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

2 Title Page the law of tax-exempt healthcare organizations 4th Edition 2021 Cumulative Supplement Thomas K. Hyatt and Bruce R. Hopkins

3 Copyright

4 Preface

5 About the Authors

6 Book Citations

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