The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011

The Nonprofit Hospital Exemption

In Duke University' the National Labor Relations Board (NLRB) faced squarely for the first time the proper application of the nonprofit hospital exemption of section 2(2) of the National Labor Relations Act (NLRA)2 in the context of a nonprofit, nonhospital employer operating a medical center and hospital as part of a large university. The Board easily found a basis for jurisdiction over Duke U...

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.

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community ...

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...