Our team of healthcare tax experts will give an introduction to IRC 501(c)(3) entities regarding private inurement, private benefit, excess benefits, as well as unrelated business income activities in the scope of changing or expanding a healthcare system’s structure. We’ll break down the different entity choices when it comes to expanding or affiliating with an unrelated entity, such as joint venture, LLC, partnership, taxable C corporation, S corporation, or tax-exempt entity.
Learning objectives:
- Introduce IRC 501(c)(3) entities and their tax complexities in expansion and affiliations.
- Understand different entity choices when expanding or affiliating.
- Identify tax “traps” such as with taxable C corporations and S corporations.