<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>von Briesen Health Law Blog &#187; Governance and Tax Exemption</title>
	<atom:link href="http://blog.vonbriesenhealth.com/category/governance-and-tax-exemption/feed/" rel="self" type="application/rss+xml" />
	<link>http://blog.vonbriesenhealth.com</link>
	<description></description>
	<lastBuildDate>Tue, 31 Aug 2010 23:50:11 +0000</lastBuildDate>
	<generator>http://wordpress.org/?v=2.8</generator>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
			<item>
		<title>Covenant v. Wauwatosa: A Taxing Decision for Outpatient Clinics</title>
		<link>http://blog.vonbriesenhealth.com/2010/08/10/covenant-v-wauwatosa-a-taxing-decision-for-outpatient-clinics/</link>
		<comments>http://blog.vonbriesenhealth.com/2010/08/10/covenant-v-wauwatosa-a-taxing-decision-for-outpatient-clinics/#comments</comments>
		<pubDate>Tue, 10 Aug 2010 22:20:07 +0000</pubDate>
		<dc:creator>David Edquist</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=914</guid>
		<description><![CDATA[The Wisconsin Court of Appeals today released a decision which potentially threatens the tax-exempt status of hospital outpatient departments throughout the state. In this case, Covenant Healthcare System, Inc. v. City of Wauwatosa, the Court of Appeals determined that the St. Joseph Outpatient Center in the City of Wauwatosa (the “SJOC”) constitutes a “doctor’s office” [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2010/08/10/covenant-v-wauwatosa-a-taxing-decision-for-outpatient-clinics/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Law Update: &#8220;Healthcare Reform: Implications for Tax-exempt Hospitals&#8221;</title>
		<link>http://blog.vonbriesenhealth.com/2010/03/31/health-law-update-healthcare-reform-implications-for-tax-exempt-hospitals/</link>
		<comments>http://blog.vonbriesenhealth.com/2010/03/31/health-law-update-healthcare-reform-implications-for-tax-exempt-hospitals/#comments</comments>
		<pubDate>Wed, 31 Mar 2010 13:46:30 +0000</pubDate>
		<dc:creator>David Edquist</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>
		<category><![CDATA[Legislation Watch]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=725</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act of 2010 includes a set of sweeping changes applicable to charitable hospitals exempt under Section 503(c)(3) of the Internal Revenue Code. The Act (a) imposes new eligibility requirements for 501(c)(3) hospitals, coupled with an excise tax for failures to meet certain of those requirements; (b) requires mandatory IRS [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2010/03/31/health-law-update-healthcare-reform-implications-for-tax-exempt-hospitals/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Illinois Supreme Court Affirms Provena Loss of Tax Exemption</title>
		<link>http://blog.vonbriesenhealth.com/2010/03/18/illinois-supreme-court-affirms-provena-loss-of-tax-exemption/</link>
		<comments>http://blog.vonbriesenhealth.com/2010/03/18/illinois-supreme-court-affirms-provena-loss-of-tax-exemption/#comments</comments>
		<pubDate>Thu, 18 Mar 2010 15:59:39 +0000</pubDate>
		<dc:creator>David Edquist</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>
		<category><![CDATA[Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/2010/03/18/illinois-supreme-court-affirms-provena-loss-of-tax-exemption/</guid>
		<description><![CDATA[The Illinois Supreme Court today decided that Provena Covenant Medical Center was not eligible for a property tax exemption under Illinois state law due to an insufficient showing of charity care. The decision marks the end of the road for a back-and-forth battle dating back to 2002, when Champaign County tax officials concluded that Provena [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2010/03/18/illinois-supreme-court-affirms-provena-loss-of-tax-exemption/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Year End IRS Advice</title>
		<link>http://blog.vonbriesenhealth.com/2009/12/23/year-end-irs-advice/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/12/23/year-end-irs-advice/#comments</comments>
		<pubDate>Wed, 23 Dec 2009 17:53:49 +0000</pubDate>
		<dc:creator>Claudia Egan</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=587</guid>
		<description><![CDATA[The IRS has created a guidance document for leaders in nonprofit organizations.  Although long and a bit technical, it is a good “one source” reference  for a nonprofits&#8217; operations, reporting and tax filing requirements, including what may jeopardize recognition of the nonprofits’ tax exempt  status.  For your organization or for those nonprofits you serve, review [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/12/23/year-end-irs-advice/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Develops Examination Materials to Study Exempt Organization Governance</title>
		<link>http://blog.vonbriesenhealth.com/2009/12/10/irs-develops-examination-materials-to-study-exempt-organization-governance/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/12/10/irs-develops-examination-materials-to-study-exempt-organization-governance/#comments</comments>
		<pubDate>Thu, 10 Dec 2009 19:43:27 +0000</pubDate>
		<dc:creator>von Briesen</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=579</guid>
		<description><![CDATA[As noted in a previous post, the IRS has developed a two-page check sheet to be used by IRS Exempt Organizations agents to gather data about the governance practices and the related internal controls of tax-exempt organizations under examination.  The check sheet contains several questions from the governance section of the revised Form 990. The data will be included in a long-term study that the [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/12/10/irs-develops-examination-materials-to-study-exempt-organization-governance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Information Exchange Denied 501(c)(3) Status</title>
		<link>http://blog.vonbriesenhealth.com/2009/11/24/health-information-exchange-denied-501c3-status/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/11/24/health-information-exchange-denied-501c3-status/#comments</comments>
		<pubDate>Tue, 24 Nov 2009 17:22:47 +0000</pubDate>
		<dc:creator>von Briesen</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>
		<category><![CDATA[Records and Technology]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=569</guid>
		<description><![CDATA[A recently released IRS private letter ruling denied tax exemption for a health information data exchange.  A group of insurers and large employers formed an organization designed to aggregate and share health care data with the goal of improving healthcare quality and efficiency.  The organization planned to gather, manage and process data on providers and the providers&#8217; performance as [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/11/24/health-information-exchange-denied-501c3-status/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Announces Increase In User Fees For Exempt Organization Applications Effective January 2010</title>
		<link>http://blog.vonbriesenhealth.com/2009/09/09/irs-announces-increase-in-user-fees-for-exempt-organization-applications-effective-january-2010/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/09/09/irs-announces-increase-in-user-fees-for-exempt-organization-applications-effective-january-2010/#comments</comments>
		<pubDate>Wed, 09 Sep 2009 14:49:23 +0000</pubDate>
		<dc:creator>von Briesen</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>
		<category><![CDATA[Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/2009/09/23/irs-announces-increase-in-user-fees-for-exempt-organization-applications-effective-january-2010/</guid>
		<description><![CDATA[The IRS announced that user fees will increase for all exempt organization applications postmarked after Jan 3, 2010. The increases involve IRS Forms 1023, 1024, and 1028 and are as follows:

$400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$850 for organizations whose gross receipts exceed $10,000 annually over a [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/09/09/irs-announces-increase-in-user-fees-for-exempt-organization-applications-effective-january-2010/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Training Materials on Tax-Exempt Governance Available on IRS Website</title>
		<link>http://blog.vonbriesenhealth.com/2009/07/31/irs-training-materials-on-tax-exempt-governance-available-on-irs-website/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/07/31/irs-training-materials-on-tax-exempt-governance-available-on-irs-website/#comments</comments>
		<pubDate>Fri, 31 Jul 2009 17:28:52 +0000</pubDate>
		<dc:creator>von Briesen</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=332</guid>
		<description><![CDATA[As part of its continuing professional education program for Internal Revenue Service employees, the IRS recently conducted a series of internal training sessions on governance for tax-exempt organizations. The materials are available on the IRS website. The training materials include a combination of outlines and PowerPoint presentations explaining why the IRS is focused on nonprofit [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/07/31/irs-training-materials-on-tax-exempt-governance-available-on-irs-website/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Hospital System’s Property Declared Not Exempt</title>
		<link>http://blog.vonbriesenhealth.com/2009/07/16/hospital-system%e2%80%99s-property-declared-not-exempt/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/07/16/hospital-system%e2%80%99s-property-declared-not-exempt/#comments</comments>
		<pubDate>Thu, 16 Jul 2009 18:11:03 +0000</pubDate>
		<dc:creator>David Edquist</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=426</guid>
		<description><![CDATA[Waukesha Circuit Court Judge Michael Bohren issued a decision earlier this month concluding that ProHealth Care, Inc. is not entitled to a tax exemption for its Pewaukee facilities, which provide administrative support for ProHealth’s non-profit affiliates Waukesha Memorial Hospital and Oconomowoc Memorial Hospital. The principal stumbling block to the health system’s exemption claim was that [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/07/16/hospital-system%e2%80%99s-property-declared-not-exempt/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Commissioner of IRS Tax-Exempt and Government Entities Section Gives Speech on Issues in Nonprofit Governance</title>
		<link>http://blog.vonbriesenhealth.com/2009/06/24/commissioner-of-irs-tax-exempt-and-government-entities-section-gives-speech-on-issues-in-nonprofit-governance/</link>
		<comments>http://blog.vonbriesenhealth.com/2009/06/24/commissioner-of-irs-tax-exempt-and-government-entities-section-gives-speech-on-issues-in-nonprofit-governance/#comments</comments>
		<pubDate>Wed, 24 Jun 2009 17:34:23 +0000</pubDate>
		<dc:creator>von Briesen</dc:creator>
				<category><![CDATA[Governance and Tax Exemption]]></category>

		<guid isPermaLink="false">http://blog.vonbriesenhealth.com/?p=347</guid>
		<description><![CDATA[On June 23, 2009, IRS TE/GE Commissioner Sarah Hall Ingram gave a speech entitled “Nonprofit Governance – The View From the IRS.” The text of the speech is available at the IRS web site. Ms. Ingram noted that the IRS is concerned with transparency in tax-exempt organizations, especially concerning the use and safeguarding of tax-exempt [...]]]></description>
		<wfw:commentRss>http://blog.vonbriesenhealth.com/2009/06/24/commissioner-of-irs-tax-exempt-and-government-entities-section-gives-speech-on-issues-in-nonprofit-governance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>
