Children's Hospitals Today - Winter 2018 - 17

OPERATIONS / FEATURE

toward the tax-exempt sector. A meaningful number of legislators are expressing concern about when and
why tax-exempt operations should be
exempt from income taxation. These
concerns emerged during the legislative process in the House Ways and
Means Committee and Senate Finance
Committee, with their many punitive
proposals for tax-exempt organizations,
some that survived and some were last
minute deletions from the Act.
Tax-exempt organizations will need
to spend more time supporting a continued claim to tax-exempt status. This
includes a governing board that will be
engaged in assuring operation of the
system as a whole for exempt purposes.
Tax-exempt health care organizations
should pay attention to these pressures

as the Act and its legislative history
reflect Congressional skepticism about
whether large, sophisticated taxexempt health care organizations
are worthy of the benefits of exempt
status. Finally, several previous House
and Senate tax reform proposals were
not retained in the final Act:
 Revisions to the intermediate
sanctions regime and its "rebuttable
presumption of reasonableness"
 Changes to executive deferred
compensation plans
 Taxation of name and logo
licensing income
 Repeal of the Johnson amendment
prohibiting political campaign
speech by exempt organizations

Peace of Mind.
That's why
we're here.

 An exception to the excess business
holdings rules for philanthropic
business holdings
 Repeal of tax exemption for
professional sports leagues
While these provisions did not survive
the final legislative language cuts, they
are instructive and could appear in the
future if tax-exempt organizations are
perceived as ignoring the underlying
issues that prompted such proposed
changes in the first place.
Ralph E. DeJong; Robert C. Louthian III;
Erika Mayshar; Michael W. Peregrine;
and Mary K. Samsa are attorneys at
McDermott Will & Emery LLP.
Send questions or comments to
magazine@childrenshospitals.org.

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CHILDREN'S HOSPITAL S TODAY Winter 2018

17


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Table of Contents for the Digital Edition of Children's Hospitals Today - Winter 2018

Contents
Children's Hospitals Today - Winter 2018 - Intro
Children's Hospitals Today - Winter 2018 - Cover1
Children's Hospitals Today - Winter 2018 - Cover2
Children's Hospitals Today - Winter 2018 - Contents
Children's Hospitals Today - Winter 2018 - 2
Children's Hospitals Today - Winter 2018 - 3
Children's Hospitals Today - Winter 2018 - 4
Children's Hospitals Today - Winter 2018 - 5
Children's Hospitals Today - Winter 2018 - 6
Children's Hospitals Today - Winter 2018 - 7
Children's Hospitals Today - Winter 2018 - 8
Children's Hospitals Today - Winter 2018 - 9
Children's Hospitals Today - Winter 2018 - 10
Children's Hospitals Today - Winter 2018 - 11
Children's Hospitals Today - Winter 2018 - 12
Children's Hospitals Today - Winter 2018 - 13
Children's Hospitals Today - Winter 2018 - 14
Children's Hospitals Today - Winter 2018 - 15
Children's Hospitals Today - Winter 2018 - 16
Children's Hospitals Today - Winter 2018 - 17
Children's Hospitals Today - Winter 2018 - 18
Children's Hospitals Today - Winter 2018 - 19
Children's Hospitals Today - Winter 2018 - 20
Children's Hospitals Today - Winter 2018 - 21
Children's Hospitals Today - Winter 2018 - 22
Children's Hospitals Today - Winter 2018 - 23
Children's Hospitals Today - Winter 2018 - 24
Children's Hospitals Today - Winter 2018 - 25
Children's Hospitals Today - Winter 2018 - 26
Children's Hospitals Today - Winter 2018 - 27
Children's Hospitals Today - Winter 2018 - 28
Children's Hospitals Today - Winter 2018 - 29
Children's Hospitals Today - Winter 2018 - 30
Children's Hospitals Today - Winter 2018 - 31
Children's Hospitals Today - Winter 2018 - 32
Children's Hospitals Today - Winter 2018 - Cover3
Children's Hospitals Today - Winter 2018 - Cover4
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