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Community Benefit And Tax Exempt Status
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Book Synopsis In the Nation's Compelling Interest by : Institute of Medicine
Download or read book In the Nation's Compelling Interest written by Institute of Medicine and published by National Academies Press. This book was released on 2004-06-29 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States is rapidly transforming into one of the most racially and ethnically diverse nations in the world. Groups commonly referred to as minorities-including Asian Americans, Pacific Islanders, African Americans, Hispanics, American Indians, and Alaska Natives-are the fastest growing segments of the population and emerging as the nation's majority. Despite the rapid growth of racial and ethnic minority groups, their representation among the nation's health professionals has grown only modestly in the past 25 years. This alarming disparity has prompted the recent creation of initiatives to increase diversity in health professions. In the Nation's Compelling Interest considers the benefits of greater racial and ethnic diversity, and identifies institutional and policy-level mechanisms to garner broad support among health professions leaders, community members, and other key stakeholders to implement these strategies. Assessing the potential benefits of greater racial and ethnic diversity among health professionals will improve the access to and quality of healthcare for all Americans.
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.
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 Tax on Unrelated Business Income of Exempt Organizations by : United States. Internal Revenue Service
Download or read book Tax on Unrelated Business Income of Exempt Organizations written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Charitable Tax Exemption by : John D Colombo
Download or read book The Charitable Tax Exemption written by John D Colombo and published by Routledge. This book was released on 2019-07-11 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tradition of tax-exempt status for nonprofit "charitable" organizations is well established, and few would argue with the principle. But the tax-exempt sector of the economy is vast and rapidly growing, resulting in the loss of billions of dollars of tax revenue. At the same time, we have no consensus on what purpose the charitable tax exemption serves, let alone agreement on what constitutes a charity. In this important addition to the theory of tax law, Colombo and Hall develop an original "donative" theory that links the charitable tax exemption to the ability of an organization to derive donative support from the community. Their theory not only makes intuitive sense but also receives support from economic, political, and moral theory. Its implications would rationalize the charitable tax exemption, comport with legal precedent, and simplify the administration of the law. The Charitable Tax Exemption is a major contribution to the theory of tax law and should be essential reading for a wide range of lawyers dealing with taxes. It will also be enlightening for anyone involved in the operation of a nonprofit organization
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 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 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 Community Benefit and Tax-Exempt Status by : American Hospital Association
Download or read book Community Benefit and Tax-Exempt Status written by American Hospital Association and published by Health Forum. This book was released on 1988-12-01 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Guide for Planning and Reporting Community Benefit by :
Download or read book A Guide for Planning and Reporting Community Benefit written by and published by . This book was released on 2015-10-09 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of this updated publication, A Guide for Planning and Reporting Community Benefit,is to help not-for-profit, mission-driven health care organizations develop, improve and accurately report on their community benefit programs. More specifically, it will help organizations:* Identify community health needs and plan to address those needs.* Make prudent choices for using scarce resources and evaluate the impact of those resources.* Understand the characteristics of programs and activities that are and are not reportable as community benefit.* Budget proactively for community benefit programs and activities.* Use standardized accounting and reporting approaches.* Build and strengthen relationships in the community for community health improvement.* Demonstrate accountability and transparency to their communities.
Book Synopsis Favorable Determination Letter by : United States. Internal Revenue Service
Download or read book Favorable Determination Letter written by United States. Internal Revenue Service and published by . This book was released on 2001 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Law of Tax-Exempt Healthcare Organizations by : Thomas K. Hyatt
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 2013-06-11 with total page 1088 pages. Available in PDF, EPUB and Kindle. Book excerpt: A completely revised and expanded one-volume legal resource for tax-exempt healthcare organizations A complete and up-to-date legal resource for tax-exempt healthcare organizations and their advisors, this Fourth Edition, equips you with a comprehensive, one-volume source of detailed information on federal law covering tax-exempt healthcare organizations. The Fourth Edition of this practical, down-to-earth book tackles complex legal issues by providing you with plain-English explanations and the appropriate legal citations for further research. Revised with new discussions on healthcare reform, the Affordable Care Act, IRS initiatives, executive compensation, commercial activity by tax-exempt organizations, political campaign activity, charitable reforms, governance, restrictions on supporting organizations, intermediate sanctions, and much more Provides detailed documentation and citations, including references to regulations, rulings, cases, and tax literature Includes an exhaustive index allowing for quick and easy reference Offers annual supplements to keep readers apprised of the latest developments affecting tax-exempt healthcare organizations 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.
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 The Relationship of Community Benefit to Hospital Tax-exempt Status by : Healthcare Financial Management Association (U.S.)
Download or read book The Relationship of Community Benefit to Hospital Tax-exempt Status written by Healthcare Financial Management Association (U.S.) and published by . This book was released on 2005 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The Law of Tax-Exempt Healthcare Organizations by : Thomas K. Hyatt
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 2012-05 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative and entirely up to date to reflect recent changes in health law and tax-exempt law, this is a one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organisations.
Book Synopsis A Community Benefit Strategy to Justify Hospitals' Tax-exempt Status by : Jennifer Pilon
Download or read book A Community Benefit Strategy to Justify Hospitals' Tax-exempt Status written by Jennifer Pilon and published by . This book was released on 2007 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
