This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. A clear and fully cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities can be found. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability is provided. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained.
This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes.
Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures
Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues
Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements
Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organizations compared to impermissible activity
Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance for the significant issues facing nonprofit organizations.
Effective strategies for non-profit entities in a profit-based world
Joint Ventures Involving Tax-Exempt Organizations examines the procedures, rules, and regulations surrounding joint ventures and partnerships, emphasizing tax-exempt status preservation. Revised and updated to align with current 2017 Tax Act, this supplement offers expert interpretation and practical guidance to professionals seeking a complete reference, including an analysis of impact of the "siloing" of the UBIT rules, the new Opportunity Zone Funds which will incentivize investors in designated census tracts, inter alia. Sample documents enable quick reference and demonstrate real-world application of new laws and guidelines. The discussion delves into planning strategies that can be applied to joint ventures and partnerships while maintaining tax-exempt status, and which joint ventures are best suited for a particular organization.
Widely accepted business strategies for profit-based entities, joint ventures, partnerships, and alliances are increasingly being used by nonprofits in need of additional financial support in challenging economic environments. This book provides invaluable guidance to appropriate planning and structuring while complying with tax-exemption guidelines.
Identify the most appropriate transactions for nonprofit organizations
Recognize potential problems stemming from debt restructuring and asset protection plans
Reference charitable organization, partnerships, and joint venture taxation guidelines
Understand which joint venture configurations are best suited to tax-exempt organizations
Joint ventures and partnerships are currently employed by a variety of not-for-profit organizations while maintaining their tax-exempt status. Hospitals, research laboratories, colleges and universities, charter and special-needs schools, low-income housing developments, and many others are reaping the benefits of joint venture participation--but without careful planning and accurate interpretation of current laws, these benefits can be erased by loss of tax-exempt status. Joint Ventures Involving Tax-Exempt Organizations provides practical, up-to-date guidance on realizing the full benefits and avoiding the hazards unique to nonprofit organizations.
Автор: Bruce R. Hopkins Название: The Law of Tax–Exempt Organizations ISBN: 1119538041 ISBN-13(EAN): 9781119538042 Издательство: Wiley Рейтинг: Цена: 265050.00 T Наличие на складе: Невозможна поставка. Описание:
Tax-exempt law explained, for lawyers and nonlawyers alike
The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates.
Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more.
Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations
Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations
Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization
Review annual supplements that provide plain-English information on changes for each tax year
Written in a practical format that's accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.
Автор: Morrow Richard Название: Leading High Reliability Organizations in Healthcare ISBN: 1466594888 ISBN-13(EAN): 9781466594883 Издательство: Taylor&Francis Рейтинг: Цена: 56130.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
The Institute of Medicine, Centers for Medicare and Medicaid, The Joint Commission, and other regulatory and accrediting bodies all agree that hospitals must be transformed into places where each patient receives quality care, every single time. In other words, zero defects. Helping to ensure quality at every level, high-reliability methods offer healthcare leaders the tools they need to achieve this noble goal.
Leading High-Reliability Organizations in Healthcare details the attributes and practices that help high-reliability organizations (HROs) excel in the service they provide to their customers. Explaining what it takes to achieve high reliability in healthcare settings, it defines reliability as much more than just being safe, it describes how to measure reliability and paves the way to higher reliability. The book presents proven tools, concepts, and skills that leading healthcare organizations are using to improve safety and quality, including mistake proofing, Lean Six Sigma, and reliability engineering. It details the roles and responsibilities of the two key organizational components involved in achieving high reliability: leadership and the reliability "engineers" who apply reliability methods both technically and socially throughout the healthcare value stream. Rick Morrow, executive in HROs and now System Director of Quality, Safety, and Process Improvement at CHRISTUS Health, one of the largest non-profit healthcare systems, identifies the necessary infrastructure, methods, and analytics required to achieve and sustain higher reliability. He also suggests applications of high reliability concepts that have proven to work well in healthcare settings. The book includes numerous case studies that illustrate success stories of healthcare organizations achieving higher reliability, some achieving zero defects for years. It also contains case studies that examine examples of failures, so you can avoid making the same mistakes.
Автор: Phillips Robert a. Название: America`s Healthcare Transformation: Strategies and Innovations ISBN: 0813572223 ISBN-13(EAN): 9780813572222 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 125400.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: A revolution in American medicine is in full swing, with the race from fee-for-service to fee-for-value at the front line in an epic battle that will transform healthcare delivery for decades to come. In America's Healthcare Transformation, eminent physician leader Robert A. Phillips brings together key thought leaders and trail-blazing practitioners, who provide a wide-ranging exploration of the strategies, innovations, and paradigm shifts that are driving this healthcare transformation. The contributors offer a panoramic look at the dramatic changes happening in the field of medicine, changes that put the patient at the heart of the process. Among other subjects, the essays evaluate innovative high quality and low cost care delivery solutions from around the United States and abroad, describe fundamental approaches to measuring the safety of care and the impact that guidelines have on improving quality of care and outcomes, and make a strong case that insurance reform will fundamentally and irreversibly drive delivery reform. In addition, America's Healthcare Transformation reviews the role of health information technology in creating safer healthcare, provides a primer on the development of a culture of safety, and highlights ground-breaking new ways to train providers in patient safety and quality. Finally, the book looks at reports from Stanford Health Care and Houston Methodist which outline how successful behaviorally based strategies, anchored in values, can energize and empower employees to deliver a superior patient experience. Drawing on the wisdom and vision of today's leading healthcare innovators, America's Healthcare Transformation provides a roadmap to the future of American healthcare. This book is essential reading for all health care providers, health care administrators, and health policy professionals, and it will be an invaluable resource in the effort to improve the practice of medicine and the delivery of healthcare in our communities and nation.
Название: Management Innovations for Healthcare Organizations ISBN: 1138825697 ISBN-13(EAN): 9781138825697 Издательство: Taylor&Francis Рейтинг: Цена: 158230.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Innovations in management are becoming more numerous and diverse, and are appearing in organizations providing many different kinds of products and services. The purpose of this book is to examine whether some widely-promoted examples of these management innovations – ranging from techniques such as Kaizen to styles of leadership and the management of learning – can usefully be applied to organizations which provide healthcare, and applied in different kinds of health systems. Management Innovations for Healthcare Organizations is distinctive in selecting a wide and diverse range and selection of managerial innovations to examine. No less distinctively, it makes an adaptive, critical scrutiny of these innovations. Neither evangelist nor nihilist, the book instead considers how these innovations might be adapted for the specific task of providing healthcare. Where evidence on these points is available, the book outlines that too. Consequently the book takes an international approach, with contributions from Europe, the Middle East, Australia and North America. Each contributor is an expert in the management innovation which they present. This combination of features makes the book unique.
Автор: Harrison Jeffrey S., Thompson Stephen M. Название: Strategic Management of Healthcare Organizations: A Stakeholder Management Approach ISBN: 1606497723 ISBN-13(EAN): 9781606497722 Издательство: Неизвестно Рейтинг: Цена: 20220.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Stakeholder theory is based on developing trusting and productive relationships with stakeholders that lead to high levels of value creation, as indicated by stakeholder satisfaction, innovation, efficiency, and growth. This practical book includes state-of-the art thinking on stakeholder theory and strategic management.
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