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      21  CHAPTER TWENTY‐TWO: Partnerships and Joint Ventures § 22.9 WHOLE‐HOSPITAL JOINT VENTURES

      22  CHAPTER TWENTY‐THREE: Integrated Delivery Systems § 23.2 TAX STATUS OF IDS ORGANIZATIONS

      23  CHAPTER TWENTY‐FOUR: Tax Treatment of Unrelated Business Activities § 24.2 DEFINITION OF TRADE OR BUSINESS § 24.3 DEFINITION OF REGULARLY CARRIED ON § 24.5 APPLICATION OF SUBSTANTIALLY RELATED TEST TO HEALTHCARE ORGANIZATIONS § 24.5A DEEMED UNRELATED BUSINESS INCOME § 24.11 PHARMACY, MEDICAL SUPPLIES, AND SERVICE SALES § 24.12 LABORATORY TESTING SERVICES § 24.13 MEDICAL RESEARCH § 24.18 OTHER EXCEPTIONS TO UNRELATED INCOME TAXATION § 24.20 REVENUE FROM CONTROLLED ORGANIZATIONS § 24.20A PARTNERSHIP RULES § 24.21 UNRELATED DEBT‐FINANCED INCOME § 24.23 COMPUTATION OF UNRELATED BUSINESS TAXABLE INCOME NOTES

      24  CHAPTER TWENTY‐FIVE: Physician Recruitment and Retention § 25.5 SPECIFIC RECRUITMENT AND RETENTION TECHNIQUES NOTES

      25  CHAPTER TWENTY‐SIX: Charity Care § 26.6 DEFINITIONAL AND REPORTING ISSUES § 26.9 CHARITY CARE AND NATIONAL HEALTH REFORM § 26.10 ADDITIONAL STATUTORY REQUIREMENTS FOR HOSPITALS *§ 26.12 PROVIDER TAXES (NEW) NOTES

      26  CHAPTER TWENTY‐SEVEN: Worker Classification and Employment Taxes § 27.7 MEDICAL RESIDENTS AND THE STUDENT EXCEPTION

      27  CHAPTER TWENTY‐EIGHT: Compensation and Employee Benefits § 28.3 EXECUTIVE COMPENSATION § 28.5 OVERVIEW OF EMPLOYEE BENEFITS LAW § 28.6 DEFERRED COMPENSATION IN GENERAL *§ 28.7 EXCESS EXECUTIVE COMPENSATION (NEW) NOTES

      28  CHAPTER THIRTY: Tax‐Exempt Bond Financing § 30.3 DISQUALIFICATION OF TAX‐EXEMPT BONDS NOTES

      29  CHAPTER THIRTY‐ONE: Fundraising Regulation § 31.2 FEDERAL LAW REGULATION NOTES

      30  CHAPTER THIRTY‐THREE: Governance § 33.3 GOOD GOVERNANCE PRACTICES *§ 33.4A IRS RULING POLICY NOTES

      31  CHAPTER THIRTY‐FOUR: Exemption and Public Charity Recognition Processes § 34.1 EXEMPTION RECOGNITION PROCESS § 34.5 PUBLIC CHARITY STATUS § 34.6 GROUP EXEMPTION § 34.7A NOTICE REQUIREMENTS FOR SOCIAL WELFARE ORGANIZATIONS (NEW) § 34.8 PROCEDURE WHERE DETERMINATION IS ADVERSE § 34.9 CONSTITUTIONAL LAW ASPECTS OF PROCESS (NEW) NOTES

      32  CHAPTER THIRTY‐FIVE: Maintenance of Tax‐Exempt Status and Avoidance of Penalties § 35.1 MATERIAL CHANGES § 35.2A MODIFICATION OF TAX EXEMPTION (NEW) § 35.4 REDESIGNED ANNUAL INFORMATION RETURN § 35.5 DISCLOSURE REQUIREMENTS *§ 35.6 IRS DISCLOSURE TO STATE OFFICIALS NOTES

      33  CHAPTER THIRTY‐SIX: IRS Audits of Healthcare Organizations § 36.2 AUDIT PROCEDURES NOTES

      34  Online Resources

      35  Cumulative Table of Cases

      36  Cumulative

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