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ISBN: 047146466XИздательство: John Wiley & Sons
Год издания: 2004
Book DescriptionThe 2004 Cumulative Supplement thoroughly updates the 2nd Edition. It includes: Appendix O: Healthcare provider reference guide enumerates the various principles of exempt organization law as they apply in the healthcare field and the IRSs current application of them as set forth in published IRS guidance. Updates in the area of intermediate sanctions and governance practices of nonprofit tax-exempt organizations. Discussion of the issuance of much anticipated appellate court decisions in two key cases, the St. Davids Healthcare case and the Intermountain Health Care case.