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Tax-exempt Section 501(c)(3) hospitals : community benefit standard and Schedule H

Author: Erika Lunder; Edward C Liu; Library of Congress. Congressional Research Service.
Publisher: [Washington, D.C.] : Congressional Research Service, 2008.
Series: CRS report for Congress, RL34605.
Edition/Format:   eBook : National government publication : English
Database:WorldCat
Summary:
Non-profit hospitals receive billions of dollars in governmental subsidies due to their tax-exempt status as [section] 501(c)(3) charitable organizations. Among other requirements, these hospitals must be organized and operated for a charitable purpose in order to maintain their tax-exempt status. Under the "community benefit" standard developed by the IRS, charitable hospitals are judged on whether they provide  Read more...
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Details

Material Type: Government publication, National government publication, Internet resource
Document Type: Internet Resource
All Authors / Contributors: Erika Lunder; Edward C Liu; Library of Congress. Congressional Research Service.
OCLC Number: 264873691
Notes: "July 31, 2008."
Title from title screen (viewed Oct. 29, 2008).
Description: 14 pages : digital, PDF file.
Details: Mode of access: World Wide Web.; System requirements: Adobe Acrobat Reader.
Series Title: CRS report for Congress, RL34605.
Responsibility: Erika Lunder and Edward C. Liu.

Abstract:

Non-profit hospitals receive billions of dollars in governmental subsidies due to their tax-exempt status as [section] 501(c)(3) charitable organizations. Among other requirements, these hospitals must be organized and operated for a charitable purpose in order to maintain their tax-exempt status. Under the "community benefit" standard developed by the IRS, charitable hospitals are judged on whether they provide sufficient health benefits to the community. Recently, questions have arisen as to whether [section] 501(c)(3) hospitals are providing adequate public benefits to justify their status as charitable organizations.

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