The Law of Tax-Exempt Healthcare Organizations. Bruce R. Hopkins. Читать онлайн. Newlib. NEWLIB.NET

Автор: Bruce R. Hopkins
Издательство: John Wiley & Sons Limited
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Жанр произведения: Личностный рост
Год издания: 0
isbn: 9781119639077
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the wide‐ranging Rev. Rul. 2007‐41 (see the text accompanied by infra note 210). It appears that, instead of a directive to Treasury and IRS to ease up on enforcement of the Johnson Amendment in the religious setting, as the order was originally advertised to be, it makes the granting of regulatory leeway to churches even tougher. That not ordinarily been treated standard is a high threshold indeed.Thus, a minister of a church can engage in political campaign speech from the pulpit as long as it does not fall within the types of speech found by the IRS to be political in character. Those interstices are going to be rather creative to craft.

      9 220.1 REG‐134417‐13.

      10 220.2 Fiscal Year 2016 Omnibus Appropriations Act, Pub. L. No. 114‐113, Division E § 127.

      11 220.3 Fiscal Year 2017 Consolidated Appropriations Act, Pub. L. No. 115‐31, Division E § 126.

      12 220.4 Fiscal Year 2018 Consolidated Appropriations Act, Pub. L. No. 115‐141, Division E § 125.

      1  § 8.3 Public Hospitals

       p. 238. Delete last paragraph and insert at end of section:

      1 44.1 IRC § 115.

      2 44.2 Rev. Proc. 95‐48, 1995‐2 C.B. 418.

      3 44.3 IRC § 403(b).

      4 44.4 A governmental unit, including a political subdivision, is not treated by the IRS as a dual status entity because it cannot qualify for charitable status.

      5 44.5 Rev. Proc. 95‐48, 1995‐2 C.B. 418.

      6 44.6 Reg. § 4958‐2(a); 66 Fed. Reg. 2147.

      7 44.7 See Notice 2011‐52, I.R.B. 2011‐30 and the Preamble to the IRS § 501(r) regulations at 79 Fed. Reg. 78957.

      8 *44.8 Rev. Proc. 2019‐5, 2019‐1 I.R.B. 230 § 3.01(12).

      1  § 9.3 Commercial‐Type Insurance Providers

      2  § 9.5 Recent Developments

       p. 279, note 102. Insert at end of note:

      ; FY 1997 Exempt Organizations Continuing Professional Education Technical Instruction Program Textbook, “Insurance: The Rule of '86.”

       p. 287, third complete paragraph, next to last line. Delete February 2013 and insert November 2017.

       p. 289, note 139. Insert at end of note:

      The IRS administratively suspended application of the prohibition against the substantial provision of commercial‐type insurance by charitable and social welfare organization entities in HMO examinations in 2003.

       p. 290. Insert before second full paragraph: