Nonprofit hospitals and the federal tax exemption: A fresh prescription.

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  • Author(s): Rubinstein, Helena G.
  • Source:
    Health Matrix: Journal of Law-Medicine. Summer97, Vol. 7 Issue 2, p381. 47p.
  • Additional Information
    • Subject Terms:
      VOLUNTARY hospitals; TAX exemption; TAXATION
    • Subject Terms:
      UNITED States
    • Abstract:
      Explores the continued viability of the prevailing definition of community benefit, included in the Internal Revenue Service's measuring stick for the tax exemption of nonprofit hospitals expressing its charitable purpose. Background; Criticisms of efforts at reforming the exempt status of nonprofit hospitals; Proposals; Criteria against which the Service can determine qualifying hospitals.