Tax Exemptions For Nonprofit Hospitals

Property tax exemption for nonprofit hospitals.

This article discusses management practices that hospital administrators can use to minimize the exposure to property taxation. First, the results of a national survey on the extensiveness of property tax exemption are reviewed. Next, a review of the history of recent developments in Utah is presented, including the recent ruling of the Utah State Supreme Court that "nonprofit" status does not ...

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

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

An Empirical Investigation of Joint Ventures Between For-Profit and Tax-Exempt Nonprofit Hospitals

This dissertation examines debt ratios, profitability, and commercial activity of the following hospitals: (i) for-profit hospitals [FP hospitals], (ii) nonprofit hospitals engaging in joint ventures [JV NP hospitals], and (iii) nonprofit hospitals that do not engage in joint ventures [Non-JV NP hospitals]. Financial variables are measured using Form 990 tax return data of nonprofit hospitals a...

The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals

It has been hypothesized that higher tax rates lead to a larger market share for nonprofit hospitals, given their tax exempt status. However, existing cross-sectional studies offer little empirical support for the hypothesis. We reexamine this issue using a panel data set and find that higher state corporate income and local property tax rates lead to a greater market share for nonprofit hospit...