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Tax Exempt Hospitals Their Communities
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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 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 (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 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 Tax-Exempt Hospitals and Community Health Under the Affordable Care Act by : Mary Crossley
Download or read book Tax-Exempt Hospitals and Community Health Under the Affordable Care Act written by Mary Crossley and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article reviews recently promulgated Internal Revenue Service regulations for nonprofit hospitals seeking tax exemption and a new estimate of national hospital community benefit spending, and analyzes how they point to the value of hospitals working with community partners to address the social determinants of health. It then explains how unmet legal needs function as health determinants, and suggests how hospitals' participation in medical-legal partnerships can address those needs.
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 2007 with total page 76 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 Tax-Exempt Hospitals, Community Health Needs and Addressing Disparities by : Mary Crossley
Download or read book Tax-Exempt Hospitals, Community Health Needs and Addressing Disparities written by Mary Crossley and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Affordable Care Act (ACA) imposes a number of new requirements on hospitals seeking to maintain their tax-exempt status under federal law. One requirement is that hospitals must conduct a “community health needs assessment” (CHNA) at least every three years and then develop and implement a strategy to address the needs identified in the assessment. This essay explores the potential this provision may offer for identifying, understanding, and reducing health care disparities. By calling on hospitals to focus less on individuals and more on communities, the CHNA requirement may offer a valuable addition to the toolkit for combating disparities. Thinking about hospitals and CHNAs in this fashion also contributes to a growing scholarly and professional dialogue that advocates for increased support for public health approaches to health problems and urges better integration of our public health and health care systems. This essay sketches how tax-exempt hospitals' need to satisfy the new CHNA requirement might be harnessed as a tool for addressing health disparities, as well as some factors that might stymie this potential.
Book Synopsis Community Benefit - Hindering Or Improving Community Health by : Mark Patrick Martz
Download or read book Community Benefit - Hindering Or Improving Community Health written by Mark Patrick Martz and published by . This book was released on 2013 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, under the provisions set forth by a policy known as community benefit, nonprofit hospitals receive special tax exemptions from government in exchange for providing a wide range of health care services to the communities in which they are located. In recent years, nonprofit hospitals have claimed billions of dollars as community benefit justifying their tax-exempt status. However, growing criticism by numerous stakeholders has questioned the extent to which the level of community benefit claimed by nonprofit hospitals reflects the exemptions they receive. In addition, a dearth of research exists to understand the relationship between community benefit claims and the impact they have on improving the health of communities. In an effort to better understand the relationship between community benefit claims, tax status, and community health outcomes this study examines the community benefit policies of a nonprofit healthcare system representing hospitals in California, Nevada, and Arizona. It does so by reviewing materials produced by the system, her hospitals, vested stakeholders, and government that have shaped the development, implementation, and assessment of community benefit policy processes. Findings of the study suggest that the majority of nonprofit hospital community benefit claims are consumed by shortfalls reported between costs associated with providing care to Medicare and Medicaid patients and the compensation nonprofit hospitals receive from government. Results of the study also demonstrate that community benefit policies do positively impact the health of communities. However, future community benefit policies need to be refined to include measures that capture the magnitude of community health improvement if the relationship between policy and health outcomes is to be fully realized.
Download or read book Overcharged written by Charles Silver and published by Cato Institute. This book was released on 2018-07-03 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why is America's health care system so expensive? Why do hospitalized patients receive bills laden with inflated charges that com out of the blue from out-of-network providers or demands for services that weren't delivered? Why do we pay $600 for EpiPens that contain a dollar's worth of medicine? Why is more than $1 trillion - one out of every three dollars that passes through the system - lost to fraud, wasted on services that don't help patients, or otherwise misspent? Overcharged answers these questions. It shows that America's health care system, which replaces consumer choice with government control and third-party payment, is effectively designed to make health care as expensive as possible. Prices will fall, quality will improve, and medicine will become more patient-friendly only when consumers take charge and exert pressure from below. For this to happen, consumers must control the money. As Overcharged explains, when health care providers are subjected to the same competitive forces that shape other industries, they will either deliver better services more cheaply or risk being replaced by someone who will.
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 Community Benefits Spending by Private Tax-Exempt Hospitals in the U.S. by : Wael Mohamed Fathy ElRayes
Download or read book Community Benefits Spending by Private Tax-Exempt Hospitals in the U.S. written by Wael Mohamed Fathy ElRayes and published by . This book was released on 2017 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internal Revenue Service issued the long awaited regulatory guidelines for the Community Benefits (CB) spending for private tax-exempt hospitals in December 2008, which required these hospitals to report their policies, practices, and spending on CB activities. The Affordable Care Act amended these rules in 2010 by adding a section on Community Health Needs Assessment. This study evaluates and tracks spending on the total and different CB activities by all private tax-exempt hospitals in seven states after the implementation of the latest IRS and ACA reporting regulations from 2010 - 2013. Moreover, this study investigates which community health indicators are predictive of spending on community improvement activities. The last part of this study examines the relationship between spending on health improvement activities and changes in a set of health indicators. We collected data from multiple sources and hospitals’ CB data were obtained from revised income tax Form 990. A total of 328 private tax-exempt hospitals in the states of Kentucky, Minnesota, Mississippi, Nebraska, New Hampshire, New Mexico, and Virginia were included in the first study. The second and third studies included the 223 counties that had at least one private tax-exempt hospital in the seven states. Univariate analyses provided basic analyses. Multivariate regressions analyses, including linear and nonlinear models, examined the relationships between different predictor and response variables while adjusting for multiple covariates. SAS/STAT version 9.4 statistical software was used to execute the analyses. A p-value of ≤ 0.05 was considered statistically significant. Total annual CB spending increased significantly between 2010 and 2013. There were considerable variations in the amounts and types of CB spending between different private tax-exempt hospitals. Direct patient care spending dominated the amount of spending on CB. Community health improvement initiatives comprised only around 0.55% of total tax-exempt spending on CB activities and varied considerably between counties and states and over time. Community health indicators showed mixed patterns over the study period. There did not appear to be a consistent pattern between the spending on community health improvement initiatives and changes in community health indicators.
Book Synopsis Nonprofit Hospitals and the Community Benefit Standard by : Maria G. Reyes
Download or read book Nonprofit Hospitals and the Community Benefit Standard written by Maria G. Reyes and published by Nova Science Publishers. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-profit hospitals receive billions of dollars in governmental subsidies due to their status as charitable organisations. Benefits that arise from this status under federal law include exemption from federal income taxes, eligibility to receive tax-deductible contributions, and authority to use tax-exempt bond financing. In recent years, Congress, the Internal Revenue Service (IRS), and members of the public have questioned whether hospitals are conducting sufficient charitable activities to justify these benefits. In the 111th Congress, the Patient Protection and Affordable Care Act, signed into law by President Obama on 23 March 2010, imposes additional requirements on these non-profit hospitals. This book examines the standard under which hospitals qualify for tax-exempt charitable status under federal law.
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 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 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.
