Primer on Issues Faced by Tax-Exempt Healthcare Organizations

Program Description

This teleconference and live audio webcast is intended to educate attorneys on the fundamentals of forming and operating a tax-exempt healthcare organization such as a hospital, nursing home, home healthcare provider, or assisted living facility. The focus will be on requirements for obtaining a tax exemption for a healthcare organization, activities which could jeopardize a healthcare organization's exempt status or result in the imposition of intermediate sanctions, and ways to structure activities to avoid or minimize being subject to unrelated business income tax.

Topics covered will include:

• Types of healthcare organizations that can qualify for tax-exempt status
• Qualification under Section 501(c)(3) and 501(c)(4) of the Internal Revenue Code
• Private inurement/private benefit issues
• Unrelated business income tax issues
• Tax-exempt bond financing
• Joint ventures with for-profit organizations
• Intermediate sanctions
• Private foundation status
• Form 990 reporting
• Recent developments
• Enforcement initiatives  
• Introduction to state property tax exemption for health care facilities and recent state enforcement initiatives and proposals

This Fundamentals Series provides health care attorneys with the opportunity to learn more about key basics of health care law. Whether you are a new attorney wanting to know more about health care law, or a seasoned health care attorney looking for a refresher, the Fundamentals Teleconference Series has the information you need.

Program Faculty

Moderator:  Cyndi M. Baily, Senior Vice-President and General Counsel, Baylor College of Medicine, Houston, TX

Neville M. Bilimoria,  Duane Morris LLP, Chicago, IL

Laura Ann Gabrysch, Fulbright & Jaworski, San Antonio, TX

Richard T. Frazier, Saul Ewing LLP, Philadelphia, PA 

CLE Credit*

1.5 hours of CLE credit in 60-minute states/1.8 hours of CLE credit in 50-minute states have been requested in states accrediting ABA teleconferences and live audio webcasts.*

NY-licensed attorneys: This non-transitional CLE program has been approved for experienced NY-licensed attorneys in accordance with the requirements of the New York State CLE Board for 1.5 total NY CLE credits.

*States currently not accrediting ABA Teleconferences: DE, IN, PA, KS, OH