title: The hot breath of the IRS: how trustees can avoid intermediate sanctions.
abstract: New regulations from the IRS, called "intermediate sanctions," impose stiff taxes and penalties on members of not-for-profit organizations responsible for "unreasonable" compensation. That means administrators, physicians, trustees, and others must be careful to comply with the letter of the law or risk having the IRS breathing heavily down your neck.
authors.forename: J C
authors.initials: JC
authors.lastname: Shifman
mesh_terms: D016542:Chief Executive Officers, Hospital / Q000191:economics; D006075:Governing Board / Q000331:legislation & jurisprudence*; D006077:Government Agencies; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D016365:Liability, Legal / Q000191:economics; D010560:Personnel Selection; D012308:Risk Management / Q000379:methods; D012456:Salaries and Fringe Benefits / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States