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PricewaterhouseCoopers answers five top questions on Form 990
While the debate continues to evolve regarding the lengths hospitals and not for profits must go to justify their tax exempt status — one thing is clear — the deadline looms.
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Top eight health industry issues in 2008
Health organizations face a pivotal year in 2008 as they anticipate the wildcard outcome of the presidential election. Meanwhile, they must prepare for impending changes — pharmaceutical and life sciences companies are adapting to a new safety agenda from the FDA including the agency's expanded authority over post-market drug safety.
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Highlights from the Pension Protection Act of 2006 : Charitable Giving Incentives and Charitable Reforms
With almost 1,000 pages of text, the Pension Protection Act of 2006 (P.L. 109-280) is one of the lengthiest laws passed by the 109th Congress. While much of the law focuses on strengthening traditional pension plans and retirement benefits, it also creates significant new charitable giving incentives and imposes tighter oversight of tax-exempt organizations.
My brother's keeper: Growing expectations confront hospitals on community benefits and charity care
PwC interviewed healthcare executives across the country and convened a roundtable of hospital leaders to get behind the headlines of these issues in order to reveal solutions and leading practices around reporting, pricing, and business relationships.
Rethinking postretirement benefits
The FASB’s proposal, its impact on companies and capital markets, and the changing pact with the American worker
Congress and IRS Continue to Focus on Exempt Organizations
While House and Senate negotiators seek to resolve differences between their respective versions of tax reconciliation legislation, including a number of charitable giving incentive and charity reform provisions.
Mandatory Electronic Filing of Form 990 Now a Reality
For certain exempt organizations with tax years ending on or after December 31, 2005, the IRS now requires electronic filing ("e-filing") Form 990.
Election-Year Focus on Lobbying and Political Activities of Charities
Political and lobbying activities by churches and charities have drawn increasing scrutiny from the IRS, Congress, and the media.
New Tax Act Places Increased Restrictions on Nonqualified Deferred Compensation Plans of Health Care Organizations
Care must be taken to ensure that the new rules do not cause amounts already deferred under such plans to be currently taxable as soon as January 1, 2005.
IRS and Exempt Organizations Increase Focus on Compliance Obligations of Tax-Exempt Healthcare Organizations
The IRS has specifically designated a "listed transaction" involving an exempt organization which is subject to the tax shelter reporting rules.
Congress Begins Hearings with Respect to Tax-Exempt Organizations – Including the Nature of "Charitable Healthcare"
The House Ways and Means Subcommittee on Oversight began what they indicated will be a series of hearings on tax-exemption issues.
2004 Cost-Of-Living Adjustments Announced
PwC's Tax professionals discuss the recently released 2004 cost-of-living adjustments affecting Social Security tax, employee benefits, and individual income tax.
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