Recommended Reading: Nonprofit & Tax Law

June 7, 2010 by Kathleen M. Boozang · 2 Comments
Filed under: Recommended Reading

James R. Hines, Jill Horwitz & Austin Nichols’ The Attack on Nonprofit Status: A Charitable Assessment, just posted on SSRN, forthcoming in 108 Mich L. Rev. 1179 responds to the literature advocating for tax benefits to any entity, including the for-profit, that engages in charitable activity, regardless of organizational status. Ultimately, the authors argue for the exclusive retention of tax exemption for the nonprofit firm, employing economic analysis and extant though limited empirical data to suggest the superior efficiency, higher quality and lower costs of nonprofits for at least some charitable activities. The article is rich with empirical data about the demographic differences between the for-profit and non-profit employee, from which it suggests employees of the two sectors may be differently motivated – by altruism as opposed to monetary incentives — thereby reducing costs and arguably increasing efficiency and quality. Professor Horwitz’s work always makes an important contribution to the literature, and she doesn’t disappoint in this article either.

Lloyd Hitoshi Mayer and Brendan M. Wilson’s Regulating Charities in the 21^st Century: An Institutional Choice Analysis, available on SSRN, forthcoming in Chicago-Kent Law Review, invokes institutional choice theory to determine the best locus for the regulation of the charitable sector. The article concludes that charity governance, comprising rulemaking and enforcement, best resides in a state agency independent of but related to the attorney general. This outcome respects the historic role of the state in regulating charities, takes advantage of the state’s expertise in nonprofit oversight, and enables the state to be nimble in its regulatory approach. The provision of sufficient funding remains a concern with this choice. Also of concern is inter-state consistency in regulating the multi-state nonprofit charity; inconsistency can foster regulatory arbitrage.

Tags: 501(c)(3), Charity, Health Care Reform, Health Reform, IRS, Nonprofit Hospitals, Recommended Reading, Tax Exemptions

Comments

2 Responses to “Recommended Reading: Nonprofit & Tax Law”

Frank Pasquale says:

06/19/2010 at 1:32 pm

In addition to the Horwitz et al. piece, Brian Galle’s response to Malani/Posner attack on non-profits looks interesting:

http://www.texaslrev.com/sites/default/files/issues/vol88/pdf/Galle.pdf

Trackbacks

Check out what others are saying about this post...

Tax Law – What tax law applies to itinerant missionaries? says:

06/19/2010 at 5:41 pm

[...] Recommended Reading: Nonprofit & Tax Law : HEALTH REFORM WATCH [...]

Speak Your Mind

Tell us what you're thinking...
and oh, if you want a pic to show with your comment, go get a gravatar!

Recent Posts

HRW Welcomes Amy Catapano, Esq.

Data Breaches: A Growing and Alarming Trend and a Potential Safe Harbor

Reorganization of UMDNJ to be Implemented this Year

Navigating the New Field of International Health Law, Featuring Gian Luca Burci, Legal Counsel for WHO

Research, the Avian Flu and Bioterrorism

Bill Requiring Licensure of One-Room Ambulatory Surgery Centers In New Jersey Dies in Gov. Christie’s Pocket

Online Graduate Certificate Programs

Professor Frank Pasquale featured in The Record on ‘A Constitutional Right to Health Care’

New Evidence on Smoking Marijuana and Lung Function; Update on New Jersey’s Nascent Medical Marijuana Program

The Good News is that Health Care Spending is Down

Medicare Payment, a System in Need of Fixing

The Needle (Exchange) and the Damage Done

Physician Payment Sunshine Act Proposed Regulations Out

Of provident kidney stones, health insurance and a CT Scan that may have saved my life

Defining Essential Health Benefits

The Nirvana Fallacy Among Health Care Cost Cutters

Money Out of Politics?

Venture Capitalists Complain of ‘Regulatory Challenges,’ FDA Responds

Will Durant, The Story of Civilization, and Immunization and Human Subject Research, or “I Never Promised You a Rose Garden”

A Call for Improved Guidance on Research with Pregnant Women

Secret Prices: Free Market Triumph or Tragedy?

Update Report, Africa Surgery, Inc., Tom Johnson, Jr., Sierra Leone, December, 2011.

Dr. Donald M. Berwick, Formerly of CMS: an Exit Interview Worth Considering

School-based Health Centers, Mental Health Care and the ACA

Recommended Reading: Recent Scholarship on Drug and Device Regulation

Recent Comparative Studies of Health Systems

Health Affairs on Community Development

Constitutional Mortality: Precedential Effects of Striking the Individual Mandate

Still Alive and Well

A Constitutional Right Not to be Bankrupted by Health Care Costs

Does the Fee Imposed by Section 9010 of the Affordable Care Act Apply to Stop-Loss Coverage?

Places Cited

Posts from Health Reform Watch have been cited by media sources throughout the country, including The New York Times, Washington Post, L.A. Times, Kaiser Health News, The Health Care Blog, NPR's Planet Money Blog, Duke Univ. Med. Center News, American Health Line Alerts, BusinessWeek.com, Concurring Opinions, Balkinization, The New England Journal of Medicine, Harvard's Nieman Foundation for Journalism, Las Vegas Sun, Maggie Mahar, Ezra Klein, Tom Geoghegan, and the official homepage of the Office of the Democratic Majority Leader of the House of Representatives, Steny Hoyer.
Recent Comments
Audio Presentations

Click on the blue links to play, click again to pause:
Hatch-Waxman "Pay for Delay Audio: Panelists included Michael Kades, Attorney Advisor, Federal Trade Commission; Charles A. Gallia, Counsel, Gibbons P.C.; Anastasia Winslow, Assistant General Counsel, Bristol-Myers Squibb; and David Opderbeck, Associate Professor of Law and Director, Gibbons Institute of Law, Science & Technology.
Hunt Lecture: From the original post: During his week-long visit to Seton Hall Law School, Paul Hunt, Professor of Law, University of Essex School of Law, provided several lectures to students and faculty ...Read More
Maizel Lecture: From the original post: A noted expert in the restructuring of health care business debts, both in and out of court, Sam Maizel treated Seton Hall to a one hour crash course on the fiscal crisis ...Read More
PPACA Discussion: From the original post: On Friday, April 9th, Seton Hall was treated to an expert round table discussion on the new health reform measures. Visiting professor Tim Greaney ...Read More
Kaiser
The Commonwealth Fund
- Employers and the Exchanges Under the Small Business Health Options Program: Examining the Potential and the Pitfalls
  A set of Commonwealth Fund–supported Health Affairs articles examines the potential of the Affordable Care Act's Small Business Health Care Options Program to provide affordable options for small employers who now face high premiums and administrative costs when they insure their employees.
- Making the SHOP Exchanges Work
  Many small employers—which make up the vast majority of American businesses—struggle to afford and manage health insurance for their employees. Timothy Jost discusses how the SHOP exchanges will make it easier for small employers to offer affordable plans.
- New Study: Small Businesses Could Buy Health Insurance for Nearly 10 Million Workers Through the Affordable Care Act's Small Business Health Insurance Exchanges
- Health Insurance Exchanges of Past and Present Offer Examples of Features That Could Attract Small-Business Customers
  This Commonwealth Fund–supported article in Health Affairs recommends ways the exchanges can reach out to small-business owners to meet their needs.
- How Small Business Health Exchanges Can Offer Value to Their Future Customers—And Why They Must
  In this Commonwealth Fund–supported article, Jon Kingsdale argues that the reason many small firms do not currently offer health insurance to employees is not lack of availability—as there is a thriving commercial market for small-group coverage—but because of cost.
RWJF Health Reform News
- Small Business
  Only a few employers will take advantage of rules allowing some small businesses to avoid pending health reform measures, rendering the rules relatively obsolete and minimizing their impact on health insurance costs, according to new analysis and simulations conducted by health policy researchers.
- ObamaCare's Medicaid Mandate
  Can a technically voluntary program also be coercive? Note: Viewing this article may require a subscription.
- Birth-Control Compromise to Be Announced by White House
  The White House plans to announce a compromise designed to allay the concerns of religious organizations on a Health and Human Services rule that would require religious employers to cover birth control, a senior administration official confirmed to POLITICO.
- Thousands Join First Lady for 'Let's Move' Outing
  Wild arm swings, sharp robotic turns, pulsing fist pumps.
- Bill Would Require Standards on Arsenic, Lead in Fruit Juice
  The next time your kid reaches for more apple juice, think twice.
ACA Litigation Blog
NY Times Health Policy
- Romney’s Path to ‘Pro-Life’ Position on Abortion
  After supporting abortion rights early in his political career, Mitt Romney is working to reinforce his credentials among conservatives.
- Cities Turn to a Crop for Cash: Medical Marijuana
  Sometimes lost in the discussion of medical marijuana is the extent to which it has become a small but growing source of new tax revenue to cities and states.
- Obama Offers ‘Accommodation’ on Birth Control Rule
  The decision to soften a requirement that religious-affiliated organizations pay for insurance plans offering free birth control was meant to appease Catholics on the left — not bishops.
- Supply of Methotrexate, a Cancer Drug, May Run Out Soon
  Hundreds or even thousands of lives are at risk after a major manufacturer suspended production of methotrexate, a treatment for childhood leukemia.
- National Briefing | Environment: E.P.A. Is Sued Over Delays in Soot Standards
  Eleven states sued the Environmental Protection Agency on Friday over its delays in tightening air quality standards involving soot.
WaPo Health
- Redskin London Fletcher’s fitness regimen
  Let’s say your job is to take off at a sprint, get moving about 20 mph and slam yourself full speed into a brick wall — 60 times in a single afternoon. We’d give you a helmet and lots of padding to protect yourself. Because of the toll this would take on your body, we’d make you do it only once a week. And we’d reward you handsomely. Read full art […]
- Keep your New Year’s fitness resolution without hitting the gym
  This is it. This is the year you finally get in shape, shed those pounds or meet that fitness pledge you made at 11:59 p.m. on Dec. 31. But do you have to build the new you in a hot, stuffy gym, cheek by jiggly jowl with a dozen other sweaty resolutionaries awaiting their turn on the elliptical machine? Read full article >>
- My workplace fitness resolution
  I’m not saying my co-workers are fat. In fact, a fair number of them are toothpick skinny — including, unfairly, the guy who brings in his latest cupcake creation every other day. Many of them are also super-active, always running, biking and yoga-ing in their free time. Read full article >>
- Guys: Stretch now or pay later
  Listen up, ladies, because it’s confession time, and as you may know, this is not my gender’s forte. So let’s get this over with: Although we are bigger, stronger and faster than you are, we must acknowledge that when it comes to flexibility, most of us are pretty much outclassed. We aren’t built like you, and we don’ t bend like you do. Read full […]
- Ways to get kids to eat quinoa
  When people ask me to list my favorite healthy foods, quinoa always tops the list. And not just because the National Restaurant Association named it the hottest trend in side dishes in 2010. My boys think I like quinoa because when it was first discovered it was named “the mother grain.” Yes, I am proud to be a mother myself, but check out all the real […]
Fierce Healthcare
- Eisai loses panel vote on new Dacogen use
  A federal advisory panel voted down Eisai's attempt to gain an approval for Dacogen as a treatment for acute myeloid leukemia. The pharma company has been trying to gain an OK to use the drug for elderly patients for whom chemo has failed. The advisers voted 10 to 3 against, making any formal approval unlikely. Story
- Mouse study triggers demands for a possible Alzheimer's treatment
  Investigators have turned in intriguing animal data suggesting that an orphan drug used to treat lymphoma may be effective in countering Alzheimer's disease. And with the news grabbing headlines around the world, researchers say they need to race to a more conclusive understanding of how the drug works in humans as physicians field demands for the treat […]
- NeurogesX slammed again as FDA panel spurns pain patch
  NeurogesX ($NGSX) finds itself on the ropes this morning, with its badly battered shares taking yet another beating after an FDA panel unanimously shot down an attempt to get an approval to use its pain patch for HIV-related neuropathy. Earlier in the week, regulators issued an internal assessment that NeurogesX never laid out a clear set of data supporting […]
- High price of failure drives drug development costs into the stratosphere
  The debate over the true cost of developing new drugs has created a virtual cottage industry of analysis in recent years. Critics maintain that the pharma industry has wildly overblown costs to justify the often extraordinary price it can place on a new product. Industry officials countered by citing Tufts' figure of more than a billion dollars per new […]
- FDA maps out long-awaited rules for the biosimilars business
  The FDA has finally issued its eagerly anticipated draft of rules governing the development of biosimilars, laying out a roadmap for a multibillion-dollar industry that's been rapidly taking shape under the wing of big biopharma companies and a slate of multinational players. Analysts quickly concluded that the rules largely fit a broad framework that F […]
- One father's heartbreak inspired a $250M quest for a cure
  Every new drug ever approved involved years of work�by dedicated teams of investigators. In the case of the new�cystic fibrosis�drug Kalydeco from Vertex ($VRTX), the story also includes Boston businessman Joe O'Donnell, who helped raise much of the money the Cystic Fibrosis Foundation used to back the development of the treatment. The Boston Globe toda […]
- Altheos grabs $12.5M more, launches glaucoma trial
  Drug developer Altheos has expanded its Series A round by an additional $12.5 million, just in time for the launch of a Phase IIa dosing trial for its glaucoma treatment. The South San Francisco startup can now herald the fact that its "A" round raised a not-insignificant $32.5 million. Existing investors Bay City Capital, Novo A/S, Canaan Partners […]
- Takeda opens new drug development center in China
  Japan's Takeda is adding a new drug development center in Shanghai intended to complement the international clinical work now under way in Singapore and Cambridge, MA. Both of the existing operations, including the cancer drug developer Millennium in Cambridge, work with contract research organizations to advance new treatments through the clinic. Now t […]
- Cytomedix snaps up stem cell biotech Aldagen for a bargain price
  Just 10 months after abandoning its second effort to go public, Aldagen is selling out to a small regenerative medicine company for just $16 million in shares and the chance to earn another chunk of stock based on the clinical success of its stem cell therapies. The news isn't likely to spur much joy among its investors. Durham, NC-based Aldagen reporte […]
- Celgene pays $15M for front-row seat on Acetylon myeloma program
  Since its launch back in 2009, Boston-based Acetylon Pharmaceuticals has fueled its work on a next-gen HDAC inhibitor with $40 million drawn from wealthy individual backers as well as the Leukemia and Lymphoma Foundation. But with its lead program in a classic Phase Ia dose-escalation safety study, Celgene has stepped in with a $15 million strategic investme […]
Boston Globe Health Blog
- MIT professor wins prestigious chemistry prize
  By Carolyn Y. Johnson, Globe Staff Robert Langer, a biomedical engineer at MIT best known for his contributions in the fields of tissue engineering and drug delivery, has been named the winner of the 2012 Priestley Medal, a prestigious prize...
- Daily check up: New York Times points to Mass. public opinion on health care mandate as a model
  In an editorial today, the Times says support for the national mandate could follow the recent trend in Mass. and grow
- Brigham and Women's performs face transplant on woman mauled by chimp
  Jonathan Wiggs / Globe Staff Photo Steve Nash, brother of Charla Nash, who received a full face transplant at Brigham and Women's Hospital late last month, appeared at a press conference today with his wife, Kate. Charla Nash did not...
- Poll: Public supports mandatory physical education
  In a survey of 501 Mass. residents, 87 percent said the state should require 30 min. of physical activity each school day
- Immigrant health care back in court
  Immigrant advocates had hoped for a quick decision, but the state plans to file a motion that would delay the process
LA Times Health Blog
Health Affairs Blog
- New Transparency Rules For Health Plans: A Huge Win For Consumers
  Editor’s note: See another Health Affairs post on this topic by Tim Jost. How do you shop for health insurance today? For many of us, our employer makes the decision for us. And if there is a choice of health plans, the employer also provides helpful summaries of the benefits, premium differences, and cost-sharing so [...]
- Implementing Health Reform: The Summary Of Benefits And Coverage
  Editor’s note: Another Health Affairs Blog post, by Mila Kofman and Sabrina Corlette, also discusses the February 9 final rule implementing Affordable Care Act (ACA) requirements that health plans provide consumers with short, easy to understand summaries of benefits and coverage. Tim Jost’s post below discusses this new rule; additionally, it ha […]
- Small Business Health Insurance Exchanges: Potential And Pitfalls
  The Affordable Care Act’s state health insurance exchanges for small businesses present a host of opportunities for states now creating them, but they also present design and regulatory challenges that could make or break the success of the program, according to a cluster of articles in the February issue of Health Affairs, released yesterday. The [...]
- New Health Affairs: Some Physicians Not Always Honest With Patients
  Despite wide institutional acceptance of a medical professionalism charter that endorses openness and honesty in physicians’ interactions with patients, not all doctors comply, according to a survey whose results are published in the February 2012 issue of Health Affairs, released today. Although about two-thirds of doctors responding to the survey did agr […]
- The ACA Supreme Court Litigation: The States’ Medicaid And Minimum Coverage Briefs
  Briefs continue to be filed at a furious pace in the Affordable Care Act Supreme Court litigation. On January 6, the federal government led off with its brief challenging the decision of the Eleventh Circuit federal court of appeals that the ACA’s minimum coverage requirement (individual mandate) is unconstitutional. The states and the National Federat […]

Center News, Programs & Papers

Livestream Podcast, Seton Hall Law Review ACO Symposium

Symposium: Implementing the Affordable Care Act: What Role for Accountable Care Organizations?

Distinguished Guest Practitioner Mark Swearingen Lectures on Trends in Healthcare Law Enforcement

Online Graduate Certificate Program in Pharmaceutical & Medical Device Law to Begin in May 2011

New Jersey’s Commissioner of Health and Senior Services Discusses Medical Marijuana and Two Other Regulatory “Case Studies” at Seton Hall Law

The Limits of Disclosure as a Response to Finanacial Conflicts of Interest in Clinical Research

Fourth Annual Student Health Law Conference To Be Held at Seton Hall Law on October 22nd

Seton Hall University School of Law Launches European Healthcare Compliance Certification Programme in Paris

Seton Hall Law Announces Frank Pasquale as the Schering-Plough Professor in Health Care Regulation and Enforcement

Former UN Special Rapporteur Paul Hunt on International Law & Health as a Human Right & the Human Rights Responsibilities of Pharmaceutical Companies

Recording of Sam Maizel’s Discussion of Distressed Hospitals

Recording of Professors Tim Greaney, John Jacobi, Frank Pasquale, and Sidney Watson Discussing Health Reform

Seton Hall Announces Summer Study Abroad International Health Law Program

Online Graduate Certificate Program in Health & Hospital Law to Launch in April 2010

Seton Hall Law School’s Center for Health & Pharmaceutical Law & Policy Issues White Paper Calling for Major Reforms in the Financing and Oversight of Clinical Research

Risks to Directors and Trustees of Health Care & Life Sciences Companies: Corporate Compliance in a Distressed Economy

Third Annual Student Health Law Conference, Friday, October 16th at Seton Hall Law

Position Paper In Support of the “New Jersey Compassionate Use Medical Marijuana Act”

Seton Hall Law School’s Center for Health & Pharmaceutical Law & Policy Releases White Paper Recommending Reform of Drug and Device Promotion

Tags
Accountable Care Organizations ACO Center for Health and Pharmaceutical Law & Policy Chronic Conditions CMS Conflicts of Interest Constitutional Cost Control Drug & Device Drug and Device Electronic Medical Records EMR FDA Health Care Health Care Reform Health Economics Health Law Health Policy Community Health Reform HHS HIT Hospital Finances Individual Mandate Medicaid Medical Malpractice Medicare National Newspapers & Media Obama Administration Pharma pharmaceutical industry Physician Compensation PPACA Prescription Drugs Private Insurance Proposed Legislation Public Health Public Option Public Plan Quality Improvement Reform Rodeo Seton Hall Law State Initiatives Think Tanks Unconstitutional Uninsured
Meta

HEALTH REFORM WATCH

Recommended Reading: Nonprofit & Tax Law

Comments

Trackbacks

Speak Your Mind

Recent Posts

Categories

Health Reform Law (PPACA) Complete Text

News Sources

Noteworthy Blogs

Of Interest

Resources

Wordpress

Places Cited

Recent Comments

Audio Presentations

Kaiser

The Commonwealth Fund

RWJF Health Reform News

ACA Litigation Blog

NY Times Health Policy

WaPo Health

Fierce Healthcare

Boston Globe Health Blog

LA Times Health Blog

Health Affairs Blog

Center News, Programs & Papers

Meta