To (c)(3) or Not to (c)(3) – A Shakespearean (-ish) Introduction to Tax-Exempt Health Care Organizations

This presentation will focus upon the core requirements for health care organizations to qualify for tax exemption under Code Section 501(c)(3), including the mandate to be operated for charitable purposes and the prohibitions against private inurement, substantial lobbying, and political campaigning. The discussion also will cover such related issues as –

• Distinguishing between public charities and private foundations;
• Preventing improper benefits to third parties;
• Applying the rules governing unrelated business income tax;
• Helping hospitals comply with their obligations under Code Section 501(r); and
• Understanding the increasing scrutiny of hospitals and health care organizations from Congress, the IRS, the media, and others.