Classification for Tax Purposes of Reserves of Tax-Exempt Cooperatives

Leveraging tax-exempt status of hospitals.

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Recent developments for tax-exempt healthcare organizations.

Significant developments in the law of tax-exempt healthcare organizations occurred during the early 1990s. The span of developments includes a seminal Seventh Circuit case, Living Faith v. Commissioner, as well as an Internal Revenue Service determination letter recognizing the charitable tax status of integrated delivery systems, showing the recent activitism of the IRS in the healthcare aren...

Tax-exempt healthcare in a reformed system.

A CHARITABLE PURPOSE The history of tax exemption of healthcare organizations has implications for the future. Our nation's first healthcare facilities were exempt from the earliest tax laws because they were seen as clearly having a charitable purpose, providing care and shelter for the sick poor who had no place else to go. The tax code has never specified that healthcare organizations such a...

Provision of community benefits by tax-exempt U.S. hospitals.

BACKGROUND The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. METHODS We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more tha...

A veil of tax exemption?: A proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals.