Add to ORKGFederal tax laws with respect to nonprofit organizations are evolving rapidly, indeed daily, and no set of institutions are being more dramatically affected by this ongoing surge of developing law than the nation\u27s hospitals and other health care organizations. This article provides a summary of the general tax law framework as it relates to tax-exempt health care entities. Following that analysis, the authors provide an issue-by-issue explanation of the current developments in this field of tax law. The tax issues discussed in both the general summary and the current developments portions of the article include those involving application of unrelated income, private foundations and reorganizations, as well as those pertaining to the pa...
This Article examines the growing controversy over the multi-billion dollar charitable tax exemption...
The Patient Protection and Affordable Care Act created a new set of rules for nonprofit hospitals to...
I want to approach the topic of tax exemption for non-profit hospitals from the perspective of the 4...
This article begins with an examination of the origin of the federal tax exemption of the tax-exempt...
Do contemporary charitable hospitals provide a sufficient community benefit to justify the loss of g...
Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health C...
The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer ...
Significant developments in the law of tax-exempt healthcare organizations occurred during the early...
The American Hospital Association recently claimed that tax-exempt nonprofit hospitals provided a st...
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. ...
This article discusses the IRS rule on hospital joint ventures and related legal developments. The c...
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard ag...
In recent years, policymakers have increasingly questioned whether nonprofit institutions, particula...
Whether nonprofit hospitals fulfill their implicit obligation to provide benefits to the public that...
As part of an unwritten ‘social contract,’ nonprofit hospitals receive exemptions from federal and s...
This Article examines the growing controversy over the multi-billion dollar charitable tax exemption...
The Patient Protection and Affordable Care Act created a new set of rules for nonprofit hospitals to...
I want to approach the topic of tax exemption for non-profit hospitals from the perspective of the 4...
This article begins with an examination of the origin of the federal tax exemption of the tax-exempt...
Do contemporary charitable hospitals provide a sufficient community benefit to justify the loss of g...
Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health C...
The question of whether federal tax-exemption policy for nonprofit hospitals is moving to a clearer ...
Significant developments in the law of tax-exempt healthcare organizations occurred during the early...
The American Hospital Association recently claimed that tax-exempt nonprofit hospitals provided a st...
It is now time to conclude our prolonged debate about the tax-exempt status of nonprofit hospitals. ...
This article discusses the IRS rule on hospital joint ventures and related legal developments. The c...
A recent memorandum from the General Counsel of the Internal Revenue Service changes the standard ag...
In recent years, policymakers have increasingly questioned whether nonprofit institutions, particula...
Whether nonprofit hospitals fulfill their implicit obligation to provide benefits to the public that...
As part of an unwritten ‘social contract,’ nonprofit hospitals receive exemptions from federal and s...
This Article examines the growing controversy over the multi-billion dollar charitable tax exemption...
The Patient Protection and Affordable Care Act created a new set of rules for nonprofit hospitals to...
I want to approach the topic of tax exemption for non-profit hospitals from the perspective of the 4...