A veil of tax exemption?: A proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals.
نویسنده
چکیده
منابع مشابه
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 ...
متن کاملDistinguishing community benefits: tax exemption versus organizational legitimacy.
US policymakers continue to call into question the tax-exempt status of hospitals. As nonprofit tax-exempt entities, hospitals are required by the Internal Revenue Service (IRS) to report the type and cost of community benefits they provide. Institutional theory indicates that organizations derive organizational legitimacy from conforming to the expectations of their environment. Expectations f...
متن کاملComparing 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 ...
متن کاملThe 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...
متن کاملThe divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.
Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید
ثبت ناماگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید
ورودعنوان ژورنال:
- Health matrix
دوره 21 1 شماره
صفحات -
تاریخ انتشار 2011