Distance Learning

Introduction to Tax Issues for Health Care Organizations

Includes a Live Event on 10/18/2018 at 2:00 PM (EDT)

Time: 2:00-3:30 PM Eastern (90 minutes)
Session Format: Live Webinar
CLE Credit Available:  Yes

  • Qualification under IRC 501(c)(3) 
  • Basics of private inurement/private benefit
  • Further classification as private foundation, public charity, or supporting organization
  • Additional exemption standards for hospitals under IRC 501(r) 
  • Qualification under IRC 501(c)(4) 
  • New IRC 506 requirements
  • Excess benefit transactions for 501(c)(3) and 501(c)(4) organizations
  • Unrelated Business Income Tax
  • Annual reporting/automatic revocation

Level of Difficulty:  Fundamental

Listen With a Colleague Registration

  • AHLA Member: $149
  • Government, Academician, Public Interest, or Solo Practitioner AHLA Member: $99
  • Student, Paralegal, or Retired AHLA Member: $99
    AHLA Member Listen with a Colleague Option (see "Listen with a Colleague" link on Overview tab): $99
  • Non-AHLA Member: $199

Content Lead:

  • Tax and Finance Practice Group

Thomas K. Hyatt


Washington, DC

Katherine E. David


Clark Hill Strasburger
San Antonio, TX

Final Provisions Affecting Tax-Exempt Hospitals and Health Care Providers and Other Tax-Exempt Organizations in the Tax Cuts and Jobs Act

By Catherine E. Livingston and Gerald M. Griffith, Jones Day

This is a review of provisions potentially affecting tax-exempt hospitals and other tax-exempt nonprofits included in the final version of the Tax Cuts and Jobs Act (H.R. 1) passed by the House and Senate on December 20, 2017. Note that both bills contain extensive changes to other parts of the tax code that could affect computation of unrelated business income tax for a tax-exempt entity, taxation of a taxable affiliate, tax treatment of settlement payments made to a governmental entity, employment taxes, taxation of fringe benefits paid to employees, and the tax incentive for charitable giving.

Read the full article in the December 12, 2017  AHLA Weekly (AHLA membership required to view).