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This title offers a completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations. A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. It is revised 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 much more. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature. It includes an exhaustive index allowing for quick and easy reference. It offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations. Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues.