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Nonprofit Hospitals And The Community Benefit Standard
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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 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 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 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 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 The Nonprofit Hospital by : Gabriel Aitsebaomo
Download or read book The Nonprofit Hospital written by Gabriel Aitsebaomo and published by . This book was released on 2014 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article begins with an examination of the origin of the federal tax exemption of the tax-exempt hospital, the current statutory frame-work for federal tax exemption, and the community benefits standard. Next, the article discusses the rationale for the exemption and the regulatory changes in the standards of exemption that paved the way for the current movement away from charity care by the tax-exempt hospital and the need for new national guidance. Thereafter, the article discusses some state initiatives aimed at making the tax-exempt hospital more accountable. Finally, the article recommends that the Internal Revenue Service (the "Service") issue a new revenue ruling requiring the tax-exempt hospital to provide minimum annual levels of qualitative and quantitative charity care as part of the community benefit standard.
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 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 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 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 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 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 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 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 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 New Prescriptions? by : Carl Gunnar Hedman
Download or read book New Prescriptions? written by Carl Gunnar Hedman and published by . This book was released on 2020 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is an emerging consensus that socioeconomic, environmental, and structural factors--known as the social determinants of health (SDOH)--are stronger drivers of health outcomes than genetics or clinical care. In particular, health researchers have elevated housing stability, quality, and affordability as critical SDOH. As focus in public health shifts towards addressing SDOH, attention has turned to the role of hospitals--particularly those with nonprofit status--in improving local housing conditions. To maintain federal tax exemption, nonprofit hospitals and health systems must annually report charitable practices, known as “community benefits,” to the Internal Revenue Service (IRS). Recent changes in IRS reporting requirements, coinciding with federal and state healthcare overhauls, encourage hospitals to make local charitable investments to address SDOH, including housing. Following the regulatory changes and increased recognition of the SDOH, this thesis has two primary aims. First, utilizing processed IRS Form 990 Schedule H annual hospital filings from 2010-2017, I conduct a descriptive analysis to assess geographic and temporal variations in charitable practices across the United States. Second, relying on demographic data summarized at the ZIP Code level, I employ regression techniques to analyze whether the socioeconomic characteristics of an institution’s immediate vicinity explain variations in charitable spending on housing and other SDOH activities. I do not find evidence of widespread shifts in community benefit practices to address SDOH. These expenses were minimal and declined relative to other charitable practices from 2010-2017. Results indicate that local characteristics do explain differences in charitable spending: institutions located in communities with higher poverty and less affordable housing options are more likely to report spending on housing and other SDOH activities. However, stronger unobserved factors are likely driving variations in this spending. These findings suggest limitations of the current community benefits standard for increasing charitable expenditures on housing and other SDOH activities.
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 Wiley. This book was released on 2008-07-21 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete and up-to-date legal resource for administrators of tax-exempt healthcare organizations, the Third Edition equips you with a comprehensive, one-volume source of detailed information on federal, state, and local laws covering tax-exempt healthcare organizations. The Third 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.
