Add to ORKGThis article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS\u27s emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture\u27s governance over the substance of its charitable and community service activities. More specifically, the article challenges the IRS position that the rule is a corollary of existing tax law principles. Additionally, social science research is presented to demonstrate that the rule is not likely to promote, and may in fact undermine, United States health policy objectives
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard ag...
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. ...
This article begins with an examination of the origin of the federal tax exemption of the tax-exempt...
This article discusses the IRS rule on hospital joint ventures and related legal developments. The c...
IRS oversight of joint ventures between exempt and for-profit organizations has undergone substantia...
Joint ventures between tax-exempt hospitals and for-profit organizations have become a common mechan...
This article summarizes special tax considerations that should be taken into account when for-profit...
Federal tax laws with respect to nonprofit organizations are evolving rapidly, indeed daily, and no ...
Joint ventures involving taxable and tax-exempt organizations, referred to in this article as taxab...
The Internal Revenue Service, the primary federal regulator of charities, has initiated a corporate ...
In recent years, policymakers have increasingly questioned whether nonprofit institutions, particula...
The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, inc...
The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer ...
Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health C...
Do contemporary charitable hospitals provide a sufficient community benefit to justify the loss of g...
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard ag...
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. ...
This article begins with an examination of the origin of the federal tax exemption of the tax-exempt...
This article discusses the IRS rule on hospital joint ventures and related legal developments. The c...
IRS oversight of joint ventures between exempt and for-profit organizations has undergone substantia...
Joint ventures between tax-exempt hospitals and for-profit organizations have become a common mechan...
This article summarizes special tax considerations that should be taken into account when for-profit...
Federal tax laws with respect to nonprofit organizations are evolving rapidly, indeed daily, and no ...
Joint ventures involving taxable and tax-exempt organizations, referred to in this article as taxab...
The Internal Revenue Service, the primary federal regulator of charities, has initiated a corporate ...
In recent years, policymakers have increasingly questioned whether nonprofit institutions, particula...
The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, inc...
The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer ...
Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health C...
Do contemporary charitable hospitals provide a sufficient community benefit to justify the loss of g...
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard ag...
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. ...
This article begins with an examination of the origin of the federal tax exemption of the tax-exempt...