Uncharitable and out of control?
This article explores the current state of the law governing partnerships and other collaborations between tax-exempt health care organizations and private health care providers. The author sets out the regulatory maze through which exempt entities and private parties must navigate in attempting to maintain Internal Revenue Code (IRC) Section 501(c)(3) status for the exempt entity in these relationships. The article discusses and comments on general principles through an examination of case law, statutes, regulations, revenue rulings, revenue procedures, and information letters, as well as state law issues, with an emphasis on maintaining charitable purposes, effecting control, and dealing with ownership and compensation issues.
Weyl
Stephen E
SE
Sheehan Phinney Bass + Green, PA., New Hampshire, USA.
D003299:Cooperative Behavior; D006759:Hospital-Physician Joint Ventures / Q000331:legislation & jurisprudence*; D016304:Hospitals, Private / Q000458:organization & administration; D009935:Organizational Affiliation; D009939:Organizations, Nonprofit; D011331:Private Practice / Q000458:organization & administration; D019464:Tax Exemption; D014481:United States