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Author : Illinois. General Assembly. Legislative Council
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (319 download)
Download or read book Taxation of Hospitals written by Illinois. General Assembly. Legislative Council and published by . This book was released on 1945 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (31 download)
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:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.0/5 ( download)
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:
Author : American Hospital Association
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.3/5 (91 download)
Download or read book Incorporation, Taxation, and Licensure of Hospitals in the United States written by American Hospital Association and published by . This book was released on 1937 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)
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:
Author : Douglas M. Mancino
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (436 download)
Download or read book Taxation of Hospitals and Health Care Organizations written by Douglas M. Mancino and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elaine N. Howle
Publisher : DIANE Publishing
ISBN 13 : 9781422399941
Total Pages : 72 pages
Book Rating : 4.3/5 (999 download)
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.
Author : Susannah Camic Tahk
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
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.
Author : California. Bureau of State Audits
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (9 download)
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:
Author : Institute of Medicine
Publisher : National Academies Press
ISBN 13 : 0309036437
Total Pages : 580 pages
Book Rating : 4.3/5 (9 download)
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.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher :
ISBN 13 :
Total Pages : 546 pages
Book Rating : 4.0/5 ( download)
Download or read book Selected Tax Provisions in the Administration's Health Security Act written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1994 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : DIANE Publishing
ISBN 13 : 1422334201
Total Pages : 160 pages
Book Rating : 4.4/5 (223 download)
Download or read book The taxexempt hospital sector : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Ninth Congress, first session, May 26, 2005. written by and published by DIANE Publishing. This book was released on 2006 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William M. Gentry
Publisher :
ISBN 13 :
Total Pages : 57 pages
Book Rating : 4.:/5 (246 download)
Download or read book The Tax Benefits of Not-for-profit Hospitals written by William M. Gentry and published by . This book was released on 1998 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates three special tax provisions for not-for-profit (NFP) hospitals. First taxes -- both income and property taxes. Second, they issue tax-exempt bonds so lenders do not pay income taxes on interest received. Third, donors deduct charitable contributions from their income tax bases. The rationale for these policies is that the NFP hospitals provide community benefits, the definition of which is often loosely-specified. The value of capital tax exemptions depends on the capital intensity of NFP hospitals, and for income taxes, the hospitals' profitability. For 1995, the aggregate value of the exemption from income taxes is $4.6 billion; the median hospital receives benefits of 1.8 percent of total assets. For the property tax exemption, we estimate an aggregate value of $1.7 billion. The value of the property tax exemption varies across hospitals depending on state and local tax policies and the hospital asset mix. Tax-exempt bonds and deductible contributions are concentrated among larger hospitals. Only 19.7 percent of NFP hospitals had outstanding tax-exempt debt in 1994. Almost half of existing bond debt could be replaced by using hospital endowments; we calculate an annual aggregate benefit of $354 million from using tax-exempt bonds. For charitable contributions, roughly four percent of hospitals receive 71 percent of the contributions. We estimate that the lost tax revenue from these contributions is $1.1 billion in 1994
Author : United States. Congress. House. Select Committee on Aging
Publisher :
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.0/5 ( download)
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:
Author : Thomas K. Hyatt
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 986 pages
Book Rating : 4.F/5 ( download)
Download or read book The Law of Tax-Exempt Healthcare Organizations written by Thomas K. Hyatt and published by John Wiley & Sons. This book was released on 2001-04-25 with total page 986 pages. Available in PDF, EPUB and Kindle. Book excerpt: A total resource for administrators of tax-exempt healthcare organizations Over half of all hospitals operate under tax-exempt status. But while healthcare organizations are governed by only some of the general laws for tax-exempt organizations, they face a wide range of other stringent and complex regulations. As such, healthcare administrators cannot make organizational or operational decisions without considering the tax law ramifications. Keeping up with both health law and tax-exempt law is a daunting prospect, but one administrators must tackle. This book provides a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. It tackles complex legal issues in a practical, down-to-earth manner by providing plain-English explanations and the appropriate legal citations for further research. Written by leading experts in the fields of healthcare and nonprofit law, this comprehensive and vital resource has been completely revised and updated to present a clear view of complicated legal and tax issues. It provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature. An exhaustive index allows for quick and easy reference and annual supplements keep the reader apprised of the latest developments affecting tax-exempt healthcare organizations.
Author : Thomas K. Hyatt
Publisher : John Wiley & Sons
ISBN 13 : 1119486521
Total Pages : 196 pages
Book Rating : 4.1/5 (194 download)
Download or read book The Law of Tax-Exempt Healthcare Organizations, 2018 Supplement written by Thomas K. Hyatt and published by John Wiley & Sons. This book was released on 2018-02-22 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get up to date on 2018 healthcare law and newly relevant issues The Law of Tax-Exempt Healthcare Organizations 2018 Supplement provides complete and comprehensive practitioner updates and analysis in a single volume. Tackling complex legal issues with plain-English explanations and the appropriate citations, this guide is a must-have resource for organizations and their advisors. The companion website provides extensive appendices for further reference, as well as helpful downloadable tables that facilitate a more efficient approach to practice. Healthcare law is a complex field, and keeping up with the frequent changes to federal law is itself a full time job. This book eliminates the need for extended research time by collecting all of the newest and relevant guidelines into one place. Get up to date on the latest IRS forms, guidance, and procedures Interpret complex legal issues correctly and appropriately Reference relevant federal guidelines quickly and easily Access extensive appendices and tables to streamline application As the field evolves and new issues arise, practitioners need a working knowledge of the legal implications behind organizational activities, structure, practices, and more. This most recent annual supplement to The Law of Tax-Exempt Healthcare Organizations is a must-have resource for anyone in the field.
Author :
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (121 download)
Download or read book Tax Tips for Hospitals written by and published by . This book was released on 1995 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
