The Law of Tax-Exempt Healthcare Organizations (Wiley Nonprofit Authority) is a thoroughly revised and expanded one-volume legal resource designed for tax-exempt healthcare organizations and their advisors. This Fourth Edition, authored by Thomas K. Hyatt, provides comprehensive, detailed information on federal law concerning these organizations. With plain-English explanations and appropriate legal citations, the book aims to simplify complex legal issues. It has been updated with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and more. The book includes detailed documentation and citations from regulations, rulings, cases, and tax literature, along with an exhaustive index for quick reference. Annual supplements are also provided to keep readers informed of the latest developments affecting tax-exempt healthcare organizations. Written by leading experts in healthcare and nonprofit law, this essential resource offers a clear view of complicated legal and tax issues.