A. TOPIC OUTLINE

B. INTRODUCTION

C. SUMMARY OF SECTION COVERAGE

D. PUBLIC HOSPITAL DISTRICTS AND 501(c)(3) STATUS

• Background
• Other Benefits Of Qualifying For Section 501(c)(3) Status
  • Goodwill
  • Gifts And Bequests
• Qualifying Under Section 501(c)(3)
  • Criteria For Qualifying
    • Organizational Test
      • Dissolution
      • Inurement
      • Political Activity
    • Operational Test

E. COMPARING THE RULES FOR 501(c)(3) EXEMPT ORGANIZATIONS AND PUBLIC HOSPITAL DISTRICTS

• Political And Legislative Activities
  • 501(c)(3) Restrictions
    • Political Activity
    • Lobbying
    • Grassroots Lobbying
    • Limitations On Permitted Lobbying
    • Non-Electing Organizations: Substantial Part Test
    • Election And The Expenditure Test
    • Sanctions
  • Public Hospital Districts And Lobbying
    • Campaign Elections And Ballot Initiatives
    • Lobbying
    • Sanctions
• Private Inurement Or Benefit
  • Net Earnings
    • Salaries And Compensation
    • Conflict Of Interest
    • Incentive Compensation
    • Purchase, Lease Or Sale Of Property Or Services
    • Joint Ventures
    • Joint Ventures With Physicians
      • Background
    • Physician Recruitment
  • Private Inurement And Intermediate Sanctions
    • Excess Benefit Transactions
    • Disqualified Persons
    • Payments Of Expenses As Compensation
    • The Two Tiers Of Taxation
• Unrelated Business Income
  • Identifying Unrelated Trade Or Business Income
• Public Hospital Districts And Gifts Of Public Funds
  • Salaries And Compensation
    • Physician Compensation
  • Conflict Of Interest
    • Sanctions
  • Joint Ventures

F. The Current Significance Of Section 501(c)(3) Tax Exempt Status