The Law of Tax-Exempt Healthcare Organizations. Bruce R. Hopkins

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Название The Law of Tax-Exempt Healthcare Organizations
Автор произведения Bruce R. Hopkins
Жанр Личностный рост
Серия
Издательство Личностный рост
Год выпуска 0
isbn 9781119639077



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its affiliated medical school. Even though the medical school controlled its operations, and its administrative functions were intermingled with it, the HMO did not provide any necessary or indispensable services exclusively to the medical school. In addition, the organization continued to arrange for healthcare services to be delivered by providers and facilities outside of its health system, and thereby failed to qualify as an integral part of the medical school.

      1 145.1 EO Update, October 13, 2017.

      2 145.2 “Audit Technique Guide—Other 501(c)(3) Organizations,” https://www.irs.gov/pub/irs-tege/atg_hmo.pdf.

      3 149 Priv. Ltr. Rul. 201538027.

      4 150 See § 24.24.

      5 151 See IRC § 501(c)(29).

      6 152 Priv. Ltr. Rul. 201451033.

      1  § 13.3 Qualified Nonprofit Health Insurance Issuers

      2  § 13.5 Accountable Care Organizations

      3  *§ 13.6 Cannabis‐Related Services Organizations

       p. 336. Insert following last paragraph of the section:

       p. 351. Insert footnote at the end of the final sentence:

      113For a discussion of ACO tax exemption that includes activities outside of the Medicare Shared Savings Program, see Griffith and Livingston, “Bringing Hospital Tax Exemption into the Modern Era: Why ACO Activities Should Be Tax‐Exempt,” AHLA Connections 36 (July 2015).

       p. 351. Insert following existing text:

      The organization was created as a nonprofit corporation for charitable, scientific, or educational purposes, and specifically to promote and support the interests and purposes of a healthcare system parent corporation. The system parent was itself a charitable organization and a publicly supported public charity.

      The organization was formed as an ACO to achieve clinical care integration, coordination, and accountability among physicians practicing throughout the healthcare system. The ACO does not participate in the Medicare Shared Savings Program (“MSSP”).

      The ACO does not engage in the direct delivery of medical care or provide health services. All of its time and resources are dedicated to the furtherance of the “Triple Aim” reform goals of the Affordable Care Act (i.e., reducing individual healthcare costs, improving patient access and quality of care, and improving population health and patient experience).

      The ACO is developing and implementing performance measures to assess the care delivery of its participating providers. It has established a data infrastructure for collecting, aggregating, and analyzing data. This includes an electronically integrated clinical information data warehouse and analysis, a patient satisfaction survey tool, and a clinical network infrastructure needed for tracking performance and sharing clinical data. It has implemented financial incentives to motivate network providers to improve their performance by tying their compensation to their collective success at achieving the Triple Aim goals using performance measures.

      Under the ACO's participation agreements, it represents all participating providers, including the independent and nonaffiliated physicians, in an execution of agreements with third‐party payers. These agreements link rewards and penalties for participants to their achievement of performance measures in furtherance of