Abstract
References
1.Internal Revenue Service (US) . Request for comments regarding additional requirements for tax-exempt hospitals. Notice 2010–39 [cited 2010 Sep 28]. Available from: URL: http://www.irs.gov/pub/irs-drop/n-10-39.pdf.
2.American Hospital Association . Fast facts on U.S. hospitals [cited 2010 Sep 28. Available from: URL: http://www.aha.org/aha/resource-center/Statistics-and-Studies/fast-facts.html.
3.General Accounting Office (US) . Nonprofit hospitals: variation in standards and guidance limits comparison of how hospitals meet community benefit requirements . GAO-08–880. September 2008 .
4.Subsidyscope, Pew Charitable Trusts . Congressional Research Service estimates , 2008 [cited 2010 Sep 28]. Available from: URL: http://subsidyscope.com/nonprofits/tax-expenditures/health-charitable-contributions.
5.IRS (US) . Revenue ruling 69–545, 1969–2, C.B. 117 [cited 2010 Sep 28]. Available from: URL: http://www.irs.gov/pub/irs-tege/rr69-545.pdf.
6.IRS (US) . IRS exempt organizations (TE/GE) hospital compliance project final report [cited 2010 May 18. Available from: URL: http://www.irs.gov/pub/irs-tege/frepthospproj.pdf.
7.IRS (US) . Hospitals and community benefit—interim report [cited 2010 Sep 28. Available from: URL: http://www.irs.gov/charities/charitable/article/0,id=172267,00.html.
8.EKWRO v Simon, 426 U.S. 26 (1976 ).
9.
Lunder
E
Liu
EC
. Tax-exempt section 501(c)(3) hospitals: community benefit standard and schedule H, CRS report for Congress . 2008 Jul 31.
10.
See, e.g., Provena Covenant Medical Center and Provena Hospitals v The Department of Revenue of the State of Illinois. 925 N.E. 1131 (Ill., 2010 ).
11.
Letter from Senator Chuck Grassley, Chairman of the Committee on Finance, to the Honorable Donald L. Korb, Chief Counsel, Internal Revenue Service . June 1, 2006 . Also available from: URL: http://finance.senate.gov/newsroom/chairman/release/?id=022c68f3-f4fd-4752-a120-5448b9528ea4 [cited 2010 Sep 28].
12.IRS (US) . Form 990 redesign for tax year 2008 schedule H, hospitals—highlights . 2007 Dec 20.
13.
Gray
BH
Palmer
A
. Fix schedule H shortcomings . Hosp Health Netw 2010 ;84 :54 .
14.26 U.S.C. §501(r) .
15.Public Law No. 111–148 §9007 .
16.Joint Committee on Taxation . Technical explanation of the revenue provisions of the Reconciliation Act of 2010, as amended, in combination with the Patient Protection and Affordable Care Act (JCX-18–10), at 81 (Mar 21, 2010) . Also available from: URL: http://www.jct.gov/publications.html?func=fileinfo&id=3673 [cited 2010 Sep 28].
17.Association of American Medical Colleges . Internal Revenue Service re: notice 2010–39: requests for comments regarding additional requirements for tax-exempt hospitals [cited 2010 Dec 14]. Available from: URL: http://www.sitemason.com/files/blViul/All%20Comments%20on%20Notes%2091610.pdf.