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Charity Care For Nonprofit Hospitals
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Book Synopsis Charity Care for Nonprofit Hospitals by : John D. Colombo
Download or read book Charity Care for Nonprofit Hospitals written by John D. Colombo and published by Aspen Law & Business. This book was released on 2009 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charity Care for Nonprofit Hospitals: A Legal and Administrative Guide is the BRAND NEW resource that brings together all important federal and state laws, provides model policies, clarifies complex reporting rules, and helps you maintain your state property tax exemption, your federal income tax exemptions, and more! This is your "one stop" reference for answers to important questions that could seriously impact your institution. Charity Care for Nonprofit Hospitals instantly provides: How-to guidance for reporting charity care in a number of different contexts, including federal tax exemption, state tax exemption, community benefit reporting and more Expert analysis of federal and state law trends involving charity care policies Numerous practical tips on key topics An annotated charity care policy Clear guidance on charity care and community benefit under newly-revised IRS Form 990 and Schedule H A valuable overview of state property tax exemption law as applied to nonprofit hospitals Practical insights into maintaining all aspects of your tax exempt status And much more!
Book Synopsis Nonprofit Hospitals' Charity Care Policies, Provision of Charity Care Dollars, and Mission Drift by : Clayton D. Thomas
Download or read book Nonprofit Hospitals' Charity Care Policies, Provision of Charity Care Dollars, and Mission Drift written by Clayton D. Thomas and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approximately one-in-six Americans carry medical debt, which hinders physical and mental health, opportunities for economic mobility, and pursuits of necessary medical treatment. In the absence of strong social programs to prevent medical debt, many hospitals provide charity care. Charity care represents an economic loss to hospitals, but patients receiving charity care are absolved from paying their hospital bills. Nonprofit hospitals have a legacy of providing charity care, but there are no uniform standards for charity care provision. Research is needed to identify which hospitals act as good faith participants in the social safety net. In this dissertation, I study hospitals' behaviors related to charity care to better understand which characteristics of nonprofit hospitals are associated with their fulfillment of their legacy related to charity.
Book Synopsis Taking the Pulse of Charitable Care and Community Benefits at Nonprofit Hospitals by : United States. Congress. Senate. Committee on Finance
Download or read book Taking the Pulse of Charitable Care and Community Benefits at Nonprofit Hospitals written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax-exempt Status of Hospitals, and Establishment of Charity Care Standards by : United States. Congress. House. Committee on Ways and Means
Download or read book Tax-exempt Status of Hospitals, and Establishment of Charity Care Standards written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1992 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Hospital Charity Care and Tax Exempt Status by : United States. Congress. House. Select Committee on Aging
Download or read book Hospital Charity Care and Tax Exempt Status written by United States. Congress. House. Select Committee on Aging and published by . This book was released on 1990 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Equating Community Benefit and Tax-exempt Status of Nonprofit Hospitals by : Eric M. Montion
Download or read book Equating Community Benefit and Tax-exempt Status of Nonprofit Hospitals written by Eric M. Montion and published by . This book was released on 2012 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Lack of access to health care services continues to rise at remarkable rates in America placing a greater dependence on the use of charity care for those unable to afford health care services. Although the passing of the Patient Protection Affordable Care Act (PPACA) aims to remedy much of this issue, nonprofit hospitals have come under scrutiny from various public officials for the amount of charity care provided currently while gaining numerous financial gains from their nonprofit tax status. Various authors and politicians have suggested using financial data of total charity care as a measure for the amount of charity care nonprofit hospitals must provide. A sample of sixty-four California hospitals' financial indicators for the tax year 2010 analyzed resulted in 84.4% of hospitals reporting a total charity care percentage above 5%. Moreover, the subsection "unreimbursed Medicaid" accounted for most significant charity care cost for 93.75% of the hospitals analysis.
Book Synopsis Altruism, Rivalry and Crowding-out in the Nonprofit Firm's Supply of Charity Services by : Richard G. Frank
Download or read book Altruism, Rivalry and Crowding-out in the Nonprofit Firm's Supply of Charity Services written by Richard G. Frank and published by . This book was released on 1988 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper extends previous research on Individuals' supply of charitable donations to the behavior of nonprofit firms. Specifically, we study provision of charity care by private, nonprofit hospitals. We demonstrate that In the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include patient heterogeneity and impure altruism (rivalry) provides a possible explanation for the previously reported empirical result that both crowding out and income effects on indigent care supply are often weak or insignificant. Empirical analysis of data for hospitals in Maryland provides strong evidence of rivalry on the supply of outpatient plus inpatient charity care, but not when the analysis is confined to inpatient care.
Book Synopsis Community Benefit and Charity Care Obligations at Montana Nonprofit Hospitals by : Montana. Legislature. Legislative Audit Division
Download or read book Community Benefit and Charity Care Obligations at Montana Nonprofit Hospitals written by Montana. Legislature. Legislative Audit Division and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "This is our performance audit of community benefit spending, including charity care, by Montana nonprofit hospitals. There is no Montana law regarding overall community benefit spending, but state law requires some Montana hospitals to have charity care policies. The Department of Public Health and Human Services (DPHHS) is tasked with monitoring the charity care law. This report provides the legislature information about hospital charity care programs, nonprofit hospital tax exemption benefit, and community benefit spending. It includes one recommendation to the legislature for improving information available to the public about nonprofit hospital community benefit spending, and one recommendation to DPHHS related to the implementation of the state law requiring some hospitals to provide charity care to patients. A written response from DPHHS is included at the end of the report"--letter from Legislative Auditor.
Book Synopsis For-Profit Enterprise in Health Care by : Institute of Medicine
Download or read book For-Profit Enterprise in Health Care written by Institute of Medicine and published by National Academies Press. This book was released on 1986-01-01 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book is] the most authoritative assessment of the advantages and disadvantages of recent trends toward the commercialization of health care," says Robert Pear of The New York Times. This major study by the Institute of Medicine examines virtually all aspects of for-profit health care in the United States, including the quality and availability of health care, the cost of medical care, access to financial capital, implications for education and research, and the fiduciary role of the physician. In addition to the report, the book contains 15 papers by experts in the field of for-profit health care covering a broad range of topicsâ€"from trends in the growth of major investor-owned hospital companies to the ethical issues in for-profit health care. "The report makes a lasting contribution to the health policy literature." â€"Journal of Health Politics, Policy and Law.
Book Synopsis Strategic Reporting by Nonprofit Hospitals by : Amanda Beck
Download or read book Strategic Reporting by Nonprofit Hospitals written by Amanda Beck and published by . This book was released on 2020 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the tax advantages afforded to nonprofit hospitals, including the ability to issue tax-exempt debt, hospital managers encounter institutional pressure to provide community benefits. When nonprofits issue debt, they also face economic pressure to meet creditors' financial performance expectations. We document a reporting strategy that allows nonprofit hospitals to reduce the cost of bond debt while simultaneously alleviating regulators' and community members' concerns about inadequate provision of charity care. Using data from public bond issues for California nonprofit hospitals, we find that hospital managers shift costs from bad debt expense to charity care in periods prior to a public bond issuance and that reporting lower-than-expected bad debt expense is associated with a lower cost of debt. Our results inform those relying on accounting measurements to infer nonprofit hospitals' social good provisions and financial health.
Download or read book North Carolina Hospitals written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: North Carolina is among the most expensive states for health care. NC hospitals get lucrative tax breaks to care for the poor, over $1.8 billion in 2020. In the same year, one in five NC families had medical debt in collections. There is little accountability and controversial loopholes in charity care funding. Many nonprofit hospitals fail to give enough charity care to justify their tax exemptions. Charity care spending did not surpass 60% of the tax exemption's estimated value across the majority of the state's largest hospital systems.
Book Synopsis Nonprofit Hospitals; Variation in Standards and Guidance Limits: Comparison of How Hospitals Meet Community Benefit Requirements by :
Download or read book Nonprofit Hospitals; Variation in Standards and Guidance Limits: Comparison of How Hospitals Meet Community Benefit Requirements written by and published by DIANE Publishing. This book was released on with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Nonprofit Hospitals by : United States. General Accounting Office
Download or read book Nonprofit Hospitals written by United States. General Accounting Office and published by . This book was released on 1990 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Nonprofit Hospitals by : California. Bureau of State Audits
Download or read book Nonprofit Hospitals written by California. Bureau of State Audits and published by . This book was released on 2012 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis N.C. Nonprofit Hospitals Bill the Poor by :
Download or read book N.C. Nonprofit Hospitals Bill the Poor written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: About 12% to 29% of bad debt for NC nonprofit hospitals should have been charity care -- nearly three times the national average of 10%. Many hospitals with low charity care recorded high profits and government funding. Nonprofit hospitals estimated that they had given up collecting $149.2 million in bills sent to impoverished patients who would have likely qualified for charity care under the hospitals' own policies. This is a underestimate that accounts for only 16% of North Carolina hospitals -- or 18 of the 100 plus NC hospitals in fiscal year 2019.
Book Synopsis Effects of Board Composition on Pricing of Charity Care Among Nonprofit Hospitals by : Orrin James Swift
Download or read book Effects of Board Composition on Pricing of Charity Care Among Nonprofit Hospitals written by Orrin James Swift and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, nonprofit hospitals have been steadily raising listed prices for patient care, primarily due to competitive pressures from for-profit hospitals, increasing costs, and regulatory pressures. Prior literature shows that one reason for this trend has been to increase reported charity care to meet state regulatory reporting requirements for the measure. This study hypothesizes that the composition of the board of directors in nonprofit hospitals significantly influences the discretionary accounting choices that lead to increased reported charity care. Additional literature and anecdotal evidence suggest that CFOs will exert considerable influence over the trend in increased pricing among smaller hospitals. Lastly, regulation on charity care disclosure is expected to inhibit the increasing trend in gross charges due to greater transparency of charity care policies. The findings in this study support the board composition and disclosure assertions, while mixed evidence is found for CFOs. This study adds to the literature by analyzing board influence on the rising price of patient care in nonprofit hospitals and by examining whether regulation has a significant impact on the relative price of patient care over time.
Book Synopsis Antitrust Treatment of Nonprofits by : Cory Stephen Capps
Download or read book Antitrust Treatment of Nonprofits written by Cory Stephen Capps and published by . This book was released on 2017 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit hospitals receive favorable tax treatment in exchange for providing socially beneficial activities. Extending this rationale would suggest that, insofar as suppression of competition would allow nonprofits to cross-subsidize care for needy populations, nonprofit hospital mergers should be evaluated differently than mergers of for-profit hospitals. However, this rationale rests upon the premise that nonprofit hospitals with greater market power provide more care to the needy. In this paper, we develop a theoretical model showing that the welfare implications of an antitrust policy that favors nonprofit hospitals depends on the link between market power and charity care provision. To test the link, we use three measures of charity care-two dollar-denominated and one based on service volume-to study charity care provision by for-profit and non-profit hospitals under different competition conditions. Using detailed California data from 2001 to 2011, we find no evidence that nonprofit hospitals are more likely than for-profit hospitals to provide more charity care, or to offer more unprofitable services, when competition falls. Overall, while some courts have given deference to defendants' nonprofit status, our study finds no empirical evidence that such hospitals provide greater charity care as they have greater market power.
