Becker S, Pristave R J, McConnell W
Ross & Hardies, Chicago, IL, USA.
J Health Care Finance. 1999 Summer;25(4):47-58.
This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.
本文概述了涉及免税实体的门诊手术中心合资企业的免税相关问题。文章分析了美国国税局发布的指导意见的分析要点，特别是首席法律顾问备忘录39862、税收裁定98 - 15以及雷德兰兹外科服务公司诉美国国税局局长案。这些要点包括合资企业是否导致内部人员的私人利益输送，以及合资企业是否促进了免税实体的慈善目的。文章还提供了实用指导，以分析合资企业的文件和结构，确保符合美国国税局的指导意见。这些实际考虑因素包括，除其他外，免税实体的慈善目的在文件中是否明确表述，以及免税实体对合资企业是否有足够的控制权以确保慈善目的得到遵守。
