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this supplement is indicated by an asterisk (*) in the left margin in the Contents and throughout the supplement.

      1  Cover

      2  Title Page

      3  Copyright

      4  Preface

      5  About the Authors

      6  Book Citations

      7  CHAPTER ONE: Tax‐Exempt Healthcare Organizations: An Overview *§ 1.1 CONSTITUTIONAL LAW PERSPECTIVE § 1.2 DEFINING TAX‐EXEMPT ORGANIZATIONS *§ 1.5 CHARITABLE HEALTHCARE ORGANIZATIONS § 1.8 PROMOTION OF HEALTH *§ 1.10 ABLE PROGRAMS (NEW) NOTES

      8  CHAPTER THREE: Criticisms of Tax Exemption § 3.3 COMMERCIALITY DOCTRINE NOTES

      9  CHAPTER FOUR: Private Inurement, Private Benefit, and Excess Benefit Transactions § 4.4 PRIVATE INUREMENT—SCOPE AND TYPES § 4.6 ESSENCE OF PRIVATE BENEFIT § 4.9 EXCESS BENEFIT TRANSACTIONS NOTES

      10  CHAPTER FIVE: Public Charities and Private Foundations § 5.1 PUBLIC INSTITUTIONS § 5.6 RECOGNITION OF CHANGE IN PUBLIC CHARITY STATUS NOTES

      11  CHAPTER SEVEN: Lobbying and Political Activities § 7.1 LEGISLATIVE ACTIVITIES LIMITATION § 7.4 POLITICAL ACTIVITIES LIMITATION § 7.5 BUSINESS EXPENSE DEDUCTION RULES AND POLITICAL ACTIVITIES § 7.7 PUBLIC POLICY ADVOCACY ACTIVITIES *§ 7.8 POLITICAL ACTIVITIES OF SOCIAL WELFARE ORGANIZATIONS NOTES

      12  CHAPTER EIGHT: Hospitals *§ 8.1 FEDERAL TAX LAW DEFINITION OF HOSPITAL § 8.3 PUBLIC HOSPITALS *§ 8.6 PANDEMIC RELIEF (NEW) NOTES

      13  CHAPTER NINE: Managed Care Organizations § 9.3 COMMERCIAL‐TYPE INSURANCE PROVIDERS § 9.5 RECENT DEVELOPMENTS NOTES

      14  CHAPTER THIRTEEN: Other Provider and Supplier Organizations § 13.3 QUALIFIED NONPROFIT HEALTH INSURANCE ISSUERS § 13.5 ACCOUNTABLE CARE ORGANIZATIONS *§ 13.6 CANNABIS‐RELATED SERVICES ORGANIZATIONS (NEW) NOTES

      15  CHAPTER SIXTEEN: For‐Profit Subsidiaries § 16.3 ATTRIBUTION OF SUBSIDIARY'S ACTIVITIES TO EXEMPT PARENT NOTES

      16  CHAPTER SEVENTEEN: Exempt and Nonexempt Cooperatives § 17.1 COOPERATIVE HOSPITAL SERVICE ORGANIZATIONS Note

      17  CHAPTER EIGHTEEN: Business Leagues § 18.1 BUSINESS LEAGUES IN GENERAL § 18.2 HEALTHCARE TRADE ASSOCIATIONS § 18.3 CERTIFICATION ORGANIZATIONS AND PEER REVIEW BOARDS NOTES

      18  CHAPTER NINETEEN: Other Health‐Related Organizations § 19.4 HOSPITAL MANAGEMENT SERVICES ORGANIZATIONS § 19.5 REGIONAL HEALTH INFORMATION ORGANIZATIONS NOTES

      19  CHAPTER TWENTY: Healthcare Provider Reorganizations § 20.1 SOME BASICS ABOUT REORGANIZATIONS

      20  CHAPTER TWENTY‐ONE: Mergers and Conversions § 21.4 CONVERSION FROM NONEXEMPT TO EXEMPT STATUS §

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