Advisory Committee on Tax Exempt and Government Entities (ACT ...

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The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesLouis D. Brandeis, Other People’s Money 62, Richard M. Abrams ed., Harper &Row, 1967Evelyn Brody, The Board of Nonprofit Organizations: Puzzling Through the GapsBetween Law and Practice, 76 Fordham L. Rev. 521Evelyn Brody, “A Taxing Time for the Bishop Estate: What Is the I.R.S. Role inCharity Governance?,” 21 U. Haw. L. Rev. 537, 545-46 (1999), reprinted at 29Exempt Org. Tax Rev. 397 (2000)Evelyn Brody, From the Dead Hand to the Living Dead: The Conundrum ofCharitable Donor Standing, 41 Ga. L. Rev. 1183 (2007)Robert S. Bromberg, Tax Planning for Hospitals and Health Care Organizations(1977)Burda, “IRS Gives Nod to PHO, But Physicians Say No,” Modern Healthcare 3(Oct. 24, 1994); 4 Health L. Rep. (BNA) 151 (1995)Robert Charles Clark, Corporate Governance Changes in the Wake of theSarbanes-Oxley Act: A Morality Tale for Policymakers Too, 22 Ga. St. U.L.Rev. 251 (2005)Corporate Responsibility and Health Care Quality: A Resource for Health CareBoards of Directors 2007, available athttp://oig.hhs.gov/fraud/docs/complianceguidance/CorporateResponsibilityFinal%209-4-07.pdfCorporate Responsibility and Corporate Compliance: A Resource for HealthCare Board of Directors, 2003, available athttp://oig.hhs.gov/fraud/docs/complianceguidance/040203CorpRespRsceGuide.pdfAllen Ferrell, Mandated Disclosure and Stock Returns: Evidence from the Overthe-CounterMarket, Olin Paper No. 453 (2004), available athttp://www.law.harvard.edu/programs/olin_center/corporate_governanceFitch Ratings, Sarbanes-Oxley and Not-For-Profit Hospitals: IncreasedTransparency and Improved Accountability, 2005ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 64
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesMarion R. Fremont-Smith & Andras Kosaras, Wrongdoing by Officers andDirectors of Charities: A Survey of Press Reports 1995-2002, 42 Exempt Org.Tax Rev. 25 (2003)Konrad Friedmann, Tax Exempt Status for Medical Clinics: A Complex,Rewarding Option, HealthSpan, July/August 1990, at 11, reprinted in 3 ExemptOrg. Tax Rev. 1233 (1991)John W. Gardner, The Independent Sector, Forward to American’s VoluntarySpirit: A Book of Readings, O’Connell, Brian, ed., The Foundation Center,1983An Integrated Approach to Corporate Compliance, A Resource for Health CareOrganization Board of Trustees (2004), available athttp://oig.hhs.gov/fraud/docs/complianceguidance/Tab%204E%20AppendxFinal.pdfIntegrated Delivery System, System Joining Clinic, Hospital, Managed CareEntities Wins Exemption, 3 Health L. Rep. (BNA) 498 (1994)IRS Officials Alert Hospitals to Current Concerns, 7 Exempt Org. Tax Rev. 713(1993)Samuel P. King & Randall W. Roth, Broken Trust: Greed, Mismanagement andPolitical manipulation at America’s largest charitable trust (2006)Douglas Mancino, Income Tax Exemption of the Contemporary NonprofitHospital, 32 St. Louis U. L.J. 1015 (1988)McDermott Will & Emery IRS Revenue Ruling Approves Tax-ExemptOrganization Participation in Ancillary Joint Ventures,” May 13, 2004, availableathttp://www.mwe.com/index.cfm/fuseaction/publications.nldetail/object_id/6f1f3160-b371-4660-9e2f-eda902fd1494.cfmAdam Meyerson, We’re Not Signing It: Our Concerns About IndependentSector’s “Principles for Good Governance and Ethical Practice,” PhilanthropyMagazine, Dec. 17, 2007, available athttp://www.philanthropyroundtable.org/article.asp?article=1510&paper=1&cat=1Moody’s Investor Services, Governance of Not-for-Profit HealthcareOrganization, 2005ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 65
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ADVISORY COMMITTEE ON TAX EXEMPT AN
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MEMBER BIOGRAPHIESGOVERNMENT ENTITI
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GENERAL REPORTOF THEADVISORY COMMIT
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General Report of the Advis
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Improving the Employee Plans Compli
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EXHIBIT DSubmission Type:(insert fr
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EXHIBIT D (CONTINUED)18. Descriptio
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)23. Have you i
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EXHIBIT D (CONTINUED)Instructions f
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EXHIBIT D (CONTINUED)23. Under Exam
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ADVISORY COMMITTEE ONTAX EXEMPT AND
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The Appropriate Role Of The Interna
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PROTECTING PLAN BENEFITS:IMPROVING
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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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15. Special Rules for Various Types
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Withholding RequirementsACCOUNTING
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