Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Religious Hospitals And The Federal Community Benefit Standard Counting Religious Purpose As A Tax Exemption Factor For Hospitals
Download Religious Hospitals And The Federal Community Benefit Standard Counting Religious Purpose As A Tax Exemption Factor For Hospitals full books in PDF, epub, and Kindle. Read online Religious Hospitals And The Federal Community Benefit Standard Counting Religious Purpose As A Tax Exemption Factor For Hospitals ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Religious Hospitals and the Federal Community Benefit Standard - Counting Religious Purpose as a Tax-Exemption Factor for Hospitals by : Michael DeBoer
Download or read book Religious Hospitals and the Federal Community Benefit Standard - Counting Religious Purpose as a Tax-Exemption Factor for Hospitals written by Michael DeBoer and published by . This book was released on 2013 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Article argues that the religious purpose of religious hospitals should be explicitly counted for purposes of determining tax exemption under federal corporate income tax law as well as state tax law. This argument is premised upon the special protections secured to religious institutions under federal and state constitutions, the history of tax exemptions extended to religious and charitable institutions, the separate enumeration of religious purpose as an exempt purpose in § 501(c)(3) of the Internal Revenue Code, and the important role of nonprofit organizations in American society. This Article develops this argument in several steps. First, it traces some of the historical background regarding the tax exemption of nonprofit and religious hospitals in the United States, including the development of the community benefit standard. Second, it examines recent federal legislative and regulatory initiatives, including the Affordable Care Act, that have amplified the community benefit standard with additional requirements that hospitals must meet to qualify for and retain tax-exempt status under federal income tax law. Third, it offers a range of reasons that support counting the religious purpose of religious hospitals for determining tax-exempt status. Fourth, it sets forth a typology of nonprofit hospitals and offers two sets of proposals -- the first suggesting revisions to federal income tax exemption law and regulation, and the second encouraging religious hospitals to make their religious purpose more evident in their organizations and operations.
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 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Tax-exempt Hospital Sector by : United States. Congress. House. Committee on Ways and Means
Download or read book The Tax-exempt Hospital Sector written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2006 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Health Care as a Social Good by : David M. Craig
Download or read book Health Care as a Social Good written by David M. Craig and published by Georgetown University Press. This book was released on 2014-09-10 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: David M. Craig traveled across the United States to assess health care access, delivery and finance in this country. He interviewed religious hospital administrators and interfaith activists, learning how they balance the values of economic efficiency and community accountability. He met with conservatives, liberals, and moderates, reviewing their ideas for market reform or support for the Affordable Care Act. He discovered that health care in the US is not a private good or a public good. Decades of public policy and philanthropic service have made health care a shared social good. Health Care as a Social Good: Religious Values and the American Democracy argues that as escalating health costs absorb more and more of family income and government budgets, we need to take stock of the full range of health care values to create a different and more affordable community-based health care system. Transformation of that system is a national priority but Americans have failed to find a way to work together that bypasses our differences. Craig insists that community engagement around the common religious conviction that healing is a shared responsibility can help us achieve this transformation—one that will not only help us realize a new and better system, but one that reflects the ideals of American democracy and the common good.
Book Synopsis Essential Knowledge for CNL and APRN Nurse Leaders by : Cynthia R. King, PhD, MSN, NP, RN, CNL, FAAN
Download or read book Essential Knowledge for CNL and APRN Nurse Leaders written by Cynthia R. King, PhD, MSN, NP, RN, CNL, FAAN and published by Springer Publishing Company. This book was released on 2018-12-28 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first text to address the CNL/APRN roles within the wider scope of nursing leadership This is the first text to address not only the Clinical Nurse Leader (CNL) role but also the Advance Practice Registered Nurse (APRN) role within the wider scope of nursing leadership. Written for CNL and APRN programs in the US and beyond. By virtue of its expansive coverage of nursing leadership beyond the CNL role—case managers, clinical educators, quality improvement specialists, and many other arenas—the text will also be a valuable addition to other graduate nursing leadership programs. The text examines APRN/CNL leadership trends, types of leadership, health care advocacy, role implementation and integration, lateral integration of care services, and ethical nurse leadership. It broadly addresses patient assessment and clinical outcomes management, while covering the many facets of the care environment, from organizational structure to risk management to health care informatics and technology. Chapter objectives, clinical examples, exemplars, and other resources facilitate information retention. Key Features: Serves as the only text specifically designed to address the CNL and APRN roles Encompasses the wide scope of graduate nursing leadership The content should assist graduate nurse leaders to prepare for certification preparation Facilitates in-depth understanding of material with chapter objectives, exemplars, and clinical examples
Book Synopsis Tax-exempt Section 501(c)(3) Hospitals by : Erika Lunder
Download or read book Tax-exempt Section 501(c)(3) Hospitals written by Erika Lunder and published by . This book was released on 2008 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-profit hospitals receive billions of dollars in governmental subsidies due to their tax-exempt status as [section] 501(c)(3) charitable organizations. Among other requirements, these hospitals must be organized and operated for a charitable purpose in order to maintain their tax-exempt status. Under the "community benefit" standard developed by the IRS, charitable hospitals are judged on whether they provide sufficient health benefits to the community. Recently, questions have arisen as to whether [section] 501(c)(3) hospitals are providing adequate public benefits to justify their status as charitable organizations.
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 Population Health and Tax-Exempt Hospitals by : Jessica Wilen Berg
Download or read book Population Health and Tax-Exempt Hospitals written by Jessica Wilen Berg and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disputes about tax-exemption are occurring all over the country. The IRS and CBO are engaged in national studies of non-profit hospitals and community benefits. State governments are considering whether to legislate minimum amounts of charity care in exchange for tax-exemption. Congress is debating whether hospitals should remain a part of the non-profit sector at all. At the same time, uninsured individuals are suing hospitals for unfair billing and collection practices. Creative accounting and expansive definitions of "free" care have led to a variety of non-ideal practices by hospitals in order to balance their bottom line, while at the same time maintain tax-exempt status. This article argues that the longstanding focus on providing individual charity care to meet the community benefit standard for tax-exemption is misguided. Instead, I determine that there are conceptual and practical arguments for requiring hospitals to provide population or public health benefits. I offer a detailed analysis for implementing a new standard, and a framework for quantifying community benefit under that standard. The suggestions set forth should result in better, more expansive benefits for communities; clearer guidance for health care institutions and tax authorities; and fewer problematic incentives for tax-exempt hospitals attempting to meet their community benefit obligations.
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 Tax-Exempt Section 501(c)(3) Hospitals by :
Download or read book Tax-Exempt Section 501(c)(3) Hospitals written by and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: It states that "[t]he term charitable is used in section 501(c)(3) in its generally accepted legal sense," and provides examples of charitable purposes, including the relief of the poor or unprivileged; the promotion of social welfare; and the advancement of education, religion, and science.4 In the absence of explicit statutory or regulatory requirements applying the term "charitable" to hospital [...] Over the years, the IRS has developed two distinct standards: the "charity care standard" and the "community benefit standard." Charity Care Standard In 1956, the IRS issued Revenue Ruling 56-185, which addressed the requirements a hospital needed to meet in order to qualify for § 501(c)(3) status as a charitable organization.5 One of these requirements is known as the "charity care standard." The [...] The IRS reasoned that because the promotion of health was a charitable purpose according to the general law of charity, it fell within the "generally accepted legal sense" of the term "charitable," as required by Treasury regulation.7 Expanding on this point, the ruling stated that The promotion of health, like the relief of poverty and the advancement of education and religion, is one of the purp [...] It appears the community benefit standard was adopted partly in response to the enactment in 1965 of Medicare and Medicaid, which some thought would reduce the need for hospitals to provide charity care.10 Its adoption by the IRS may also have been a response to concerns about the charity care standard. [...] Congressional Research Service 2 501(c)(3) Hospitals and the Community Benefit Standard IRC § 501(c)(3) for hospitals.11 The House Report accompanying the bill expressed concern with how the charity care standard was applied in practice: In a number of cases internal revenue agents have challenged the exempt status of hospitals on the sole ground that the hospitals are accepting insufficient numbe.
Book Synopsis 501(c)(3) Hospitals and the Community Benefit Standard by : Erika K. Lunder
Download or read book 501(c)(3) Hospitals and the Community Benefit Standard written by Erika K. Lunder and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Book Synopsis Tax-Exempt Hospitals & Their Communities by : Susannah Camic Tahk
Download or read book Tax-Exempt Hospitals & Their Communities written by Susannah Camic Tahk and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hospitals in the U.S. have long been able to obtain exemption from federal income tax because they meet the requirement known as the standard of “community benefit.” Yet lawmakers and scholars know virtually nothing about the actual workings of tax-exempt hospitals, or about whether, how, and to what extent they deliver benefits to their communities. Within the last five years, however, IRS tax return forms have started asking hospitals to quantify these benefits, as well as to give detailed information about their financial practices with respect to their patients. These new questions coincide with new requirements for tax-exempt hospitals put in place as part of 2010's health care reform bill, the Affordable Care Act. The new tax return data offers a first-time opportunity to evaluate the workings of tax-exempt hospitals from the perspective of both the traditional requirements for tax-exempt hospitals and the 2010 reforms of the Affordable Care Act. This Article analyzes data from all tax-exempt hospitals in the U.S. in 2012 to show that tax-exempt hospitals differ widely in their provision of community benefits (and financial practices). In particular, these activities vary systematically in relation to their different notions of “community” and the characteristics of the communities where the hospitals are located. This evidence demonstrates that tax-exempt hospitals seem to be responding to the specific needs of their own communities when allocating their resources among different community-benefit activities. The data show, in addition, that while tax-exempt hospitals are generally adopting the financial policies that Congress and the IRS are requesting, hospital financial aid policies also vary by community. These findings raise several fundamental questions for lawmakers and tax policy scholars in the era of the Affordable Care Act. In particular, the findings suggest that lawmakers need to grapple seriously with how they allow tax-exempt hospitals to define their communities. For example: is it appropriate for tax-exempt hospitals merely to benefit a narrowly defined community or should they operate in terms of a broader understanding of community? In light of the new data presented, this Article considers these questions and outlines several alternatives to the “community benefit” standard to address them.
Book Synopsis A Veil of Tax Exemption? by : Jeremy J. Schirra
Download or read book A Veil of Tax Exemption? written by Jeremy J. Schirra and published by . This book was released on 2015 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit, or tax-exempt, hospitals have been increasingly scrutinized in recent decades by the American public and government officials due to their tax exemption. A majority of this criticism stems from the notion that these hospitals are providing community benefits that are significantly less than the value of their tax exemption. It would be ill-conceived to simply cease the tax exemption extended to hospitals due to the potential dire repercussions. Rather than considering the cessation of hospital tax exemption, the standard by which tax-exempt hospitals qualify for their exempt status should be changed from the current community benefit standard to a measured community benefit standard. Adopting the measured community benefit standard described would improve the quality and quantity of benefits provided, increase public transparency as far as the amount and nature of community benefits procured, augment hospital autonomy, and incentivize hospitals to provide benefits in new ways.
Book Synopsis Tax Guide for Churches and Other Religious Organizations by :
Download or read book Tax Guide for Churches and Other Religious Organizations written by and published by . This book was released on 1994 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Not-for-profit Hospital Community Benefit Legislation (Senate Bill 697) by : California. Office of Statewide Health Planning and Development
Download or read book Not-for-profit Hospital Community Benefit Legislation (Senate Bill 697) written by California. Office of Statewide Health Planning and Development and published by . This book was released on 1998 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Nonprofit Hospitals (in CA) by : Elaine N. Howle
Download or read book Nonprofit Hospitals (in CA) written by Elaine N. Howle and published by DIANE Publishing. This book was released on 2008-03 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do the activities performed by nonprofit hospitals that are exempt from paying taxes because of their nonprofit status, truly qualify as charitable activities that provide a broad public benefit & are consistent with exempt purposes? When taken as a percentage of net patient revenues -- the amounts a hospital receives from patients & third-party payers -- the uncompensated-care costs provided by nonprofit & for-profit hospitals were not significantly different, both including & excluding Medi-Cal costs. Benefits provided to the community, which only nonprofit hospitals are required to report, differentiate nonprofit hospitals from for-profit hospitals, but the categories of services & the assoc. econ. value are not consistently reported among nonprofit hospitals. Illus.
Book Synopsis Tax-Exempt Section 501(c)(3) Hospitals by : Erika Lunder
Download or read book Tax-Exempt Section 501(c)(3) Hospitals written by Erika Lunder and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the standards under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and the new Schedule H. It ends with a brief discussion of H.R. 973 (110th Congress) and H.R. 6420 (109th Congress).
