Tax Exempt and Financing Intensive
This course focuses on basic federal tax-exemption law as it applies to health care, with a particular focus on 50(c)(3) status and its implications. Areas to be covered include private benefits, increments, excess benefit transactions, community benefit and the impact of the federal health reform legislation. Additionally, this course will examine mechanisms for financing health care transactions, exploring the roles of private and public financing in health care. (LLM only or with permission.)