Health Hippo: Tax-Exempt Organizations

• HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT OF 1996 (Public Law 104-191 104th Congress)
  • TITLE III--TAX-RELATED HEALTH PROVISIONS
• 26 USC Sec. 501, Exemption from tax on corporations
• 26 USC Sec. 502, Feeder organizations
• 26 USC Sec. 503, Requirements for exemption
• 26 USC Sec. 504, Lobbying and Political Activites
• 26 USC Sec. 505, Additional requirements
• 26 USC Sec. 511, Imposition of tax on unrelated business income
• 26 USC Sec. 512, Unrelated business taxable income
• 42 USC Sec. 1320b-4. Nonprofit hospital or rural primary care hospital philanthropy

• 26 CFR Sec. 1.501(a)-1, Exemption from taxation
• 26 CFR Sec. 1.501(c)(3)-1, Organizations organized and operated for religious, charitable, scientific or educational purposes
• 26 CFR Sec. 1.501(c)(9)-1, Voluntary employees' beneficiary associations
• 26 CFR Sec. 1.501(c)(9)-2, Membership in a voluntary employees' beneficiary association
• 26 CFR Sec. 1.501(c)(9)-3, life, sick, accident, or other benefits
• 26 CFR Sec. 1.501(c)(9)-4, inurement
• 26 CFR Sec. 1.501(c)(9)-5, recordkeeping requirements
• 26 CFR Sec. 1.501(c)(9)-6, benefits includible in gross income
• 26 CFR Sec. 1.501(c)(9)-7, section 3(4) of ERISA
• 26 CFR Sec. 1.501(c)(9)-8, effective date

• Geisinger v. Commissioner of the Internal Revenue Service (3d Cir., July 27, 1994) (health maintenance organization not entitled to exemption from federal income taxation as a charitable organization under 26 U.S.C. § 501(c)(3))

• AWWA: FUND RAISING DISCLOSURE Exempt organizations are required to provide donors with certain information as to the deductibility of amounts paid to the organization as part of a fund raising event.
• IRS News Stand News travels fast these days. That's for sure. But now you can get news about taxes and how they may affect your own tax return even faster.
• SOC.ORG.NONPROFIT: NONPROFIT FAQ SOC.ORG.NONPROFIT and USNONPROFIT-L FREQUENTLY ASKED QUESTIONS.
• Tax Notes NewsWire The Tax Notes NewsWire, updated daily at 10:00 a.m., noon, and 4:30 p.m. (EST), features highlights of the latest tax news from the U.S. and around the world.
• Tax-Exempt Bond Update Archives Tax Analysts is a non profit organization dedicated to providing timely and comprehensive information to tax professionals at a reasonable cost.
• Tax Policy: Health Insurance Tax Credit Participation Rate Was Low (Letter Report, 05/02/94, GAO/GGD-94-99). This report provides information on the health insurance tax credit, which was established to encourage low-income workers to buy private health insurance for their families.
• The Philanthropy Journal: Taxing the tax-exempt North Carolina nonprofit leaders say they feel relatively safe from legal challenges to their tax-exempt privileges. But some worry that cases in the Northeast point to a growing trend in the opposite direction.
• Health and Tax Law Employee or Independent Contractor? IRS Scrutinizes Physician Employment Status. by James A. Pellegrini.
• Tax Subsidies: The Hidden Part of Government Health Care Spending The primary reason, U.S. health care costs have been rising is because Americans are usually spending someone else's money when they consume medical care.
• Health Reform, Meet Tax Reform Under current law, workers pay taxes on wages but not on health benefits that employers provide. Many people do not even know how much their company pays for their health insurance.
• Health Care Reform Starts With Tax Reform--WSJ Article Today health insurance is neither portable nor affortable, and current tax policy is one of the reasons. Workers get health care tax-free when their employers pay for it, but not when they buy it on their own.
• MSA Provision in Health Care Reform Bill Creates Tax Shelter and Casts Doubt o For a number of reasons, inclusion of a Medical Savings Account (MSA) provision in the bill could make it more difficult and less affordable for employers to offer adequate health insurance to employees most in need of it
• Health Insurance Cost and Coverage - Tax System Approaches The conference report for the Health Insurance Portability and Accountability Act (H.R.3103) includes a number of changes to the Federal Internal Revenue Code....
• Tax News & Views Tax News & Views is designed to bring you the latest tax news from Washington. From Deloitte & Touche's Washington watchers...

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