Nonprofit hospitals and the federal tax exemption: A fresh prescription

Rubinstein, Helena G.
June 1997
Health Matrix: Journal of Law-Medicine;Summer97, Vol. 7 Issue 2, p381
Academic Journal
Explores the continued viability of the prevailing definition of community benefit, included in the Internal Revenue Service's measuring stick for the tax exemption of nonprofit hospitals expressing its charitable purpose. Background; Criticisms of efforts at reforming the exempt status of nonprofit hospitals; Proposals; Criteria against which the Service can determine qualifying hospitals.


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