Book Description:
Non-profit hospitals receive billions of dollars in governmental subsidies due to their status as charitable organizations. 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 March 23, 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. (Imprint: Nova)

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Table of Contents:
Preface

501(c)(3) Hospitals and the Community Benefit Standard, PP. 1-18
(Erika K. Lunder, Edward C. Liu)

Nonprofit Hospitals: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements, PP. 19-88
(GAO)

Nonprofit Hospitals and the Provision of Community Benefits, PP. 89-127
(Congressional Budget Office)

Nonprofit Hospitals and Tax Arbitrage, PP. 129-159
(Congressional Budget Office)

Index