1
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Berlin J. "A Threat to All Texas Physicians:" TMA Backs Surgeon in Defamation Suit. Tex Med 2019; 115:44-45. [PMID: 30811557] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 06/09/2023]
Abstract
Miguel Gomez, MD's well-publicized legal fight isn't over yet. In its latest turn, the Texas Medical Association is still standing behind the surgeon as he fights to uphold a verdict against one of the state's largest nonprofit hospital systems for defaming him.
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2
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Singh SR, Young GJ, Loomer L, Madison K. State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits. J Health Polit Policy Law 2018; 43:229-269. [PMID: 29630707 DOI: 10.1215/03616878-4303516] [Citation(s) in RCA: 17] [Impact Index Per Article: 2.8] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 06/08/2023]
Abstract
Do nonprofit hospitals provide enough community benefits to justify their tax exemptions? States have sought to enhance nonprofit hospitals' accountability and oversight through regulation, including requirements to report community benefits, conduct community health needs assessments, provide minimum levels of community benefits, and adhere to minimum income eligibility standards for charity care. However, little research has assessed these regulations' impact on community benefits. Using 2009-11 Internal Revenue Service data on community benefit spending for more than eighteen hundred hospitals and the Hilltop Institute's data on community benefit regulation, we investigated the relationship between these four types of regulation and the level and types of hospital-provided community benefits. Our multivariate regression analyses showed that only community health needs assessments were consistently associated with greater community benefit spending. The results for reporting and minimum spending requirements were mixed, while minimum income eligibility standards for charity care were unrelated to community benefit spending. State adoption of multiple types of regulation was consistently associated with higher levels of hospital-provided community benefits, possibly because regulatory intensity conveys a strong signal to the hospital community that more spending is expected. This study can inform efforts to design regulations that will encourage hospitals to provide community benefits consistent with policy makers' goals.
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3
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Affiliation(s)
- Howard K Koh
- Harvey V. Fineberg professor of the practice of public health leadership at the Harvard T. H. Chan School of Public Health and the Harvard Kennedy School
| | - Robert Restuccia
- executive director of Community Catalyst, a national nonprofit consumer health organization
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4
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Abstract
This study addresses the effect of hospital ownership on the delivery of services to medically indigent patients and on their communities, using two alternative definitions of community benefits. Using data from hospitals in California, the study finds that in similar markets, the amount of community benefits provided by a tax-exempt private hospital is equivalent in value to that provided by an investor-owned hospital. These results are sensitive to the definition of community benefits, thus indicating need for a more explicit identification and minimum standard of the community benefits expected of nonprofit hospitals in return for their special tax treatment.
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Affiliation(s)
- Helen Schneider
- Department of Economics, The University of Texas at Austin 78712, USA.
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5
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Crossley M. Health and Taxes: Hospitals, Community Health and the IRS. Yale J Health Policy Law Ethics 2016; 16:51-110. [PMID: 27363258] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/06/2023]
Abstract
The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, including a requirement that hospitals conduct a community health needs assessment (CHNA) every three years to identify significant health needs in their communities and then develop and implement a strategy responding to those needs. As a result, hospitals must now do more than provide charity care to their patients in exchange for the benefits of tax exemption. The CHNA requirement has the potential both to prompt a radical change in hospitals' relationship to their communities and to enlist hospitals as meaningful contributors to community health improvement initiatives. Final regulations issued in December 2014 clarify hospitals' obligations under the CHNA requirement, but could do more to facilitate hospitals' engagement in collaborative community health projects. The Internal Revenue Service (IRS) has a rich opportunity, while hospitals are still learning to conduct CHNAs, to develop guidance establishing clear but flexible expectations for how providers should assess and address community needs. This Article urges the IRS to seize that opportunity by refining its regulatory framework for the CHNA requirement. Specifically, the IRS should more robustly promote transparency, accountability, community engagement, and collaboration while simultaneously leaving hospitals a good degree of flexibility. By promoting alignment between hospitals' regulatory compliance activities and broader community health improvement initiatives, the IRS could play a meaningful role in efforts to reorient our system towards promoting health and not simply treating illness.
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6
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Fason J. Leveraging IRS 501(r) Rules to Financially Engage All Patients. Revenue-cycle Strateg 2015; 12:6-7. [PMID: 26685582] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/05/2023]
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7
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Affiliation(s)
- Sayeh S Nikpay
- From the Institute for Healthcare Policy and Innovation (S.S.N., J.Z.A.), the Division of General Medicine, Medical School (J.Z.A.), the Department of Health Management and Policy, School of Public Health (J.Z.A.), and the Gerald R. Ford School of Public Policy (J.Z.A.) - all at the University of Michigan, Ann Arbor; and the School of Public Health, University of California, Berkeley (S.S.N.)
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Abstract
UNLABELLED POLICY POINTS: Health policy in the United States has, for more than a century, simultaneously and paradoxically incentivized the growth as well as the commercialization of nonprofit organizations in the health sector. This policy paradox persists during the implementation of the Affordable Care Act of 2010. CONTEXT For more than a century, policy in the United States has incentivized both expansion in the number and size of tax-exempt nonprofit organizations in the health sector and their commercialization. The implementation of the Affordable Care Act of 2010 (ACA) began yet another chapter in the history of this policy paradox. METHODS This article explores the origin and persistence of the paradox using what many scholars call "interpretive social science." This methodology prioritizes history and contingency over formal theory and methods in order to present coherent and plausible narratives of events and explanations for them. These narratives are grounded in documents generated by participants in particular events, as well as conversations with them, observing them in action, and analysis of pertinent secondary sources. The methodology achieves validity and reliability by gathering information from multiple sources and making disciplined judgments about its coherence and correspondence with reality. FINDINGS A paradox with deep historical roots persists as a result of consensus about its value for both population health and the revenue of individuals and organizations in the health sector. Participants in this consensus include leaders of governance who have disagreed about many other issues. The paradox persists because of assumptions about the burden of disease and how to address it, as well as about the effects of biomedical science that is translated into professional education, practice, and the organization of services for the prevention, diagnosis, treatment, and management of illness. CONCLUSIONS The policy paradox that has incentivized the growth and commercialization of nonprofits in the health sector since the late 19th century remains influential in health policy, especially for the allocation of resources. However, aspects of the implementation of the ACA may constrain some of the effects of the paradox.
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MESH Headings
- Commerce/economics
- Commerce/history
- Commerce/legislation & jurisprudence
- Education, Medical/economics
- Education, Medical/history
- Education, Medical/legislation & jurisprudence
- Financing, Government/legislation & jurisprudence
- Financing, Government/methods
- Financing, Government/trends
- Fund Raising/history
- Fund Raising/legislation & jurisprudence
- Fund Raising/methods
- Health Care Sector/economics
- Health Care Sector/history
- Health Care Sector/legislation & jurisprudence
- Health Policy/economics
- Health Policy/history
- Health Policy/legislation & jurisprudence
- History, 19th Century
- History, 20th Century
- History, 21st Century
- Hospitals, Voluntary/economics
- Hospitals, Voluntary/history
- Hospitals, Voluntary/legislation & jurisprudence
- Humans
- Organizations, Nonprofit/economics
- Organizations, Nonprofit/history
- Organizations, Nonprofit/legislation & jurisprudence
- Patient Protection and Affordable Care Act
- Reimbursement, Incentive/legislation & jurisprudence
- Reimbursement, Incentive/trends
- Schools, Medical/economics
- Schools, Medical/history
- Schools, Medical/legislation & jurisprudence
- Tax Exemption/history
- Tax Exemption/legislation & jurisprudence
- United States
- Veterans/education
- Veterans/history
- Veterans/legislation & jurisprudence
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9
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Bagley N. Medicine as a Public Calling. Mich Law Rev 2015; 114:57-106. [PMID: 26394459] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/05/2023]
Abstract
The debate over how to tame private medical spending tends to pit advocates of government-provided insurance--a single-payer scheme--against those who would prefer to harness market forces to hold down costs. When it is mentioned at all, the possibility of regulating the medical industry as a public utility is brusquely dismissed as anathema to the American regulatory tradition. This dismissiveness, however, rests on a failure to appreciate just how deeply the public utility model shaped health law in the twentieth century-- and how it continues to shape health law today. Closer economic regulation of the medical industry may or may not be prudent, but it is by no means incompatible with our governing institutions and political culture. Indeed, the durability of such regulation suggests that the modern embrace of market-based approaches in the medical industry may be more ephemeral than it seems.
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Johnson SR. Diagnosing a community's health needs. Not-for-profit hospitals target health improvement efforts under reform law. Mod Healthc 2014; 44:14-16. [PMID: 25137991] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/03/2023]
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11
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Hearle K. Preparing for section 501(r). Healthc Financ Manage 2014; 68:104-108. [PMID: 24968633] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/03/2023]
Abstract
Steps hospitals should take to prepare for Section 501(r) requirements include the following: Prepare the board for its role in approving updated financial assistance, billing and collections, and emergency medical care policies. Revisit financial assistance policy eligibility requirements. Conduct a policy gap analysis. Review how the current financial assistance policy is publicized and make adjustments where necessary.
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Abstract
The 2010 Patient Protection and Affordable Care Act (ACA) requires not-for-profit hospitals, including Catholic hospitals, to engage in meaningful community assessment and collaboration efforts in order to maintain their tax-exempt status. Now that the ACA has been upheld by the U.S. Supreme Court, this paper argues that the requirements related to a more robust community engagement process should be embraced by Catholic not-for-profit hospitals and health systems. Apart from the legal requirements under ACA, an equally persuasive moral mandate to engage in community-level assessment and action exists in the ethical tradition of Catholic health care, particularly in the notions of the common good, preferential option for the poor, and subsidiarity. This paper examines the compelling nature of these moral norms in light of the dual goals of improving overall community health and reducing health disparities among vulnerable populations. It concludes with the examination of one model of community collaboration: Mobilizing for Action through Planning and Partnerships (MAPP).
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13
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Barr P. Combining efforts. Hospitals, health departments team up. Mod Healthc 2013; 43:12-13. [PMID: 23947255] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/02/2023]
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14
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Song PH, Lee SYD, Alexander JA, Seiber EE. Hospital ownership and community benefit: looking beyond uncompensated care. J Healthc Manag 2013; 58:126-142. [PMID: 23650697] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 06/02/2023]
Abstract
Not-for-profit (NFP) hospitals have come under increased public scrutiny for management practices that are inconsistent with their charitable focus. Of particular concern is the amount of community benefit provided by NFP hospitals compared to for-profit (FP) hospitals given the substantial tax benefits afforded to NFP hospitals. This study examines hospital ownership and community benefit provision beyond the traditional uncompensated care comparison by using broader measures of community benefit that capture charitable services, community assessment and partnership, and community-oriented health services. The study sample includes 3,317 nongovernment, general, acute care, community hospitals that were in operation in 2006. Data for this study came from the 2006 American Hospital Association Hospital Survey and the 2006 Area Resource File. We used multivariate regression analyses to examine the relationship between hospital ownership and five indicators of community benefit, controlling for hospital characteristics, market demand, hospital competition, and state regulations for community benefit. We found that NFP hospitals report more community benefit activities than do FP hospitals that extend beyond uncompensated care. Our findings underscore the importance of defining and including activities beyond uncompensated care when evaluating community benefit provided by NFP hospitals.
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Affiliation(s)
- Paula H Song
- College of Public Health, Ohio State University, Columbus, USA.
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15
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Barr P. Against the rules. Proposed not-for-profit regulations draw complaints. Mod Healthc 2012; 42:10. [PMID: 23163218] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
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16
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Bilton M. Assessing health needs: it's good strategy. Health Prog 2012; 93:78-79. [PMID: 23045781] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
Affiliation(s)
- Michael Bilton
- Association for Community Health Improvement, American Hospital Association, Chicago, USA
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17
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Santamour B. A kick in the pants. Hosp Health Netw 2012; 86:10. [PMID: 23094351] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
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18
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Evans M. Public outcry thwarts deal: move to create foundation left to attorney general. Mod Healthc 2012; 42:7-16. [PMID: 22393662] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
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19
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Koster J, Lash MP, Lerner WM. Hospital tax exemption: where do we go from here? Inquiry 2012; 49:197-201. [PMID: 23230701 DOI: 10.5034/inquiryjrnl_49.03.06] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
Affiliation(s)
- John Koster
- Providence Health & Services, Seattle, Wash., USA
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20
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McPherson B. Hospital tax exemption: how did we get here? Inquiry 2012; 49:191-196. [PMID: 23230700 DOI: 10.5034/inquiryjrnl_49.03.07] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
Affiliation(s)
- Bruce McPherson
- Alliance for Advancing Nonprofit Health Care, Washington, DC, USA.
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21
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Van Dijk JAW. Partners and tools help simplify assessments. Health Prog 2012; 93:66-69. [PMID: 22288250] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
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22
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Montefusco R. Hospital liability for the right reasons: a non-delegable duty to provide support services. Seton Hall Law Rev 2012; 42:1337-1369. [PMID: 22803219] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 06/01/2023]
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23
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Al-Amin M. The general NFP hospital model. Am J Econ Sociol 2012; 71:37-53. [PMID: 22324062 DOI: 10.1111/j.1536-7150.2011.00815.x] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
Abstract
Throughout the past 30 years, there has been a lot of controversy surrounding the proliferation of new forms of health care delivery organizations that challenge and compete with general NFP community hospitals. Traditionally, the health care system in the United States has been dominated by general NFP (NFP) voluntary hospitals. With the number of for-profit general hospitals, physician-owned specialty hospitals, and ambulatory surgical centers increasing, a question arises: “Why is the general NFP community hospital the dominant model?” In order to address this question, this paper reexamines the history of the hospital industry. By understanding how the “general NFP hospital” model emerged and dominated, we attempt to explain the current dominance of general NFP hospitals in the ever changing hospital industry in the United States.
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MESH Headings
- Delivery of Health Care/economics
- Delivery of Health Care/ethnology
- Delivery of Health Care/history
- Delivery of Health Care/legislation & jurisprudence
- Health Care Reform/economics
- Health Care Reform/history
- Health Care Reform/legislation & jurisprudence
- History, 20th Century
- History, 21st Century
- Hospitals, Proprietary/economics
- Hospitals, Proprietary/history
- Hospitals, Proprietary/legislation & jurisprudence
- Hospitals, Special/economics
- Hospitals, Special/history
- Hospitals, Special/legislation & jurisprudence
- Hospitals, Voluntary/economics
- Hospitals, Voluntary/history
- Hospitals, Voluntary/legislation & jurisprudence
- Models, Economic
- Outpatient Clinics, Hospital/economics
- Outpatient Clinics, Hospital/history
- Outpatient Clinics, Hospital/legislation & jurisprudence
- United States/ethnology
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Affiliation(s)
- Mona Al-Amin
- University of Florida, Health Science Center, Gainesville
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24
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Byrd JD, Landry A. Distinguishing community benefits: tax exemption versus organizational legitimacy. J Healthc Manag 2012; 57:66-78. [PMID: 22397105] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
Abstract
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 from the state and federal regulators (the IRS, state and local taxing authorities in particular) and the community require hospitals to provide community benefits to achieve legitimacy. This article examines community benefit through an institutional theory framework, which includes regulative (laws and regulation), normative (certification and accreditation), and cultural-cognitive (relationship with the community including the provision of community benefits) pillars. Considering a review of the results of a 2006 IRS study of tax-exempt hospitals, the authors propose a model of hospital community benefit behaviors that distinguishes community benefits between cost-quantifiable activities appropriate for justifying tax exemption and unquantifiable activities that only contribute to hospitals' legitimacy.
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25
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Evans M. On the chopping block. Municipal bonds could be seen as part of deficit fix. Mod Healthc 2011; 41:7-16. [PMID: 21879691] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
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26
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Evans M. Sneak peek. Proposals preview needs assessment requirements. Mod Healthc 2011; 41:8-9. [PMID: 21853587] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
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27
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Evans M. Revamp of IRS rules urged. Not-for-profit hospitals want clear, usable guidance. Mod Healthc 2011; 41:8-9. [PMID: 21604414] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/30/2023]
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28
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Haderlein J. Community(-specific) benefit. Tax-exemption rules must allow hospitals the flexibility to meet local needs. Mod Healthc 2011; 41:17. [PMID: 21548406] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/30/2023]
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29
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Eichmann TL, Santerre RE. Do hospital chief executive officers extract rents from Certificate of Need laws? J Health Care Finance 2011; 37:1-14. [PMID: 21812351] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
Abstract
Prior research suggests that Certificate of Need (CON) laws reduce competition in the hospital services industry. As a result, this study empirically investigates if not-for-profit hospital chief executive officers (CEOs) are able to extract rents from CON laws in the form of higher compensation. A sample of 256 not-for-profit hospital CEOs in states with and without CON laws and data for 2007 are used in the empirical analysis. The study considers the endogenous nature of a CON law and allows such a law to indirectly affect CEO compensation through its impact on the number of hospitals and beds. The multiple regression results indicate that special and public interests both motivate the decision of a state to maintain a CON law. CON laws are shown to reduce the number of beds at the typical hospital by 12 percent, on average, and the number of hospitals per 100,000 persons by 48 percent. These reductions ultimately lead urban hospital CEOs in states with CON laws to extract economic rents of $91,000 annually.
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Affiliation(s)
- Traci L Eichmann
- School of Business, University of Connecticut, Storrs, Connecticut, USA.
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30
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Schirra JJ. A veil of tax exemption?: A proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals. Health Matrix Clevel 2011; 21:231-277. [PMID: 21847902] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/31/2023]
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31
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Mason T. Is your property tax-exempt status at risk? Healthc Financ Manage 2010; 64:104-110. [PMID: 20831003] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
Abstract
Healthcare reform includes specific requirements for hospitals and health systems related to property tax exemption. Some states impose their own requirements for hospitals to qualify as a charity. Hospitals should proactively address property tax exemption status.
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Affiliation(s)
- Tom Mason
- ONESOURCE Property Tax, Thomson Reuters, Dallas, USA.
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32
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Vesely R. Calif. fault lines. Hospital, medical group sue over foundation. Mod Healthc 2010; 40:12. [PMID: 20536101] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
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Huff C. Liability labs. Local experiments to resolve malpractice claims aims to be fairer to all sides. Hosp Health Netw 2010; 84:40-44. [PMID: 20575348] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
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Blesch G. No exemption. Provena ruling could affect Illinois not-for-profits. Mod Healthc 2010; 40:12-14. [PMID: 20380060] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
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Carlson J. 2010 outlook. Not-for-profits: more scrutiny. Mod Healthc 2010; 40:28. [PMID: 20091995] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/28/2023]
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Tyrrell JE. Non-profits under fire: The effects of minimal charity care requirements legislation on not-for-profit hospitals. J Contemp Health Law Policy 2010; 26:373-402. [PMID: 20662361] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
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IRS eyes nonprofits--EDs can play key role. ED Manag 2009; 21:100-1. [PMID: 19739485] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/28/2023]
Abstract
You might not realize it, but if you work in a not-for-profit hospital your department plays a key role in making sure it maintains that status, and increased scrutiny of nonprofits by the Internal Revenue Service makes that role even more important. Here are some things you can do to help make sure your hospital continues to receive the considerable benefits of not-for-profit status: If your department runs an ambulance or helicopter service, include those data in your regular reports. Be sure to focus on costs, not charges, when calculating uncompensated or charity care. If your hospital has a speakers' bureau, make yourself available for presentations about your services in the community.
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Carlson J. International intrigue. Legal experts following civil trial on Fla. 'dumping' case. Mod Healthc 2009; 39:16. [PMID: 19610194] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/28/2023]
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Carlson J. Not-for-profits in no hurry ... ... to voluntarily file schedule H information to IRS. Mod Healthc 2009; 39:10-11. [PMID: 19472502] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/27/2023]
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Salinsky E. Show me the money: the implications of Schedule H. Issue Brief George Wash Univ Natl Health Policy Forum 2009:1-16. [PMID: 19642263] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/28/2023]
Abstract
Responding to policymakers' concerns, the Internal Revenue Service (IRS) implemented significant new hospital community benefit reporting under Schedule H of its revised Form 990, the return used by tax-exempt organizations. This issue brief considers the policy implications of the quantitative and qualitative information that hospitals are now mandated to report through Schedule H, including the costs associated with charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare. The paper examines unresolved issues related to the new reporting requirements, such as controversies regarding the scope of Schedule H, and considers the potential for these reports to influence IRS oversight activities, legislative action, and hospital policies and practices.
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Wright LM, Clancy T, Smith PC. Unraveling the new Form 990: implications for hospitals. J Health Care Finance 2009; 35:83-92. [PMID: 20515012] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/29/2023]
Abstract
This article examines the recent significant changes to the Form 990 information return for tax-exempt organizations. Specifically, we address those changes to the return that may impact the health care industry. The Internal Revenue Service (IRS) argues the redesign of the Form 990 is based on the following three principles: enhancing transparency, promoting tax compliance, and minimizing the burden on the filing organization. It has yet to be determined whether the significant reorganization of the informational return will benefit the stakeholders of the health care industry. We argue that these changes are a step in the right direction in providing necessary disclosure for policymakers and federal regulators.
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GHA statewide Community Benefit Report: sharing the story of hospitals' significance. GHA Today 2009; 53:1, 9-10. [PMID: 19739291] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/28/2023]
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Kramer S. Philanthropic pains: The push to implement charity care and community benefit mandates is gaining speed, but will it hurt hospitals? Healthc Inform 2008; 25:62A-66A. [PMID: 19140561] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/27/2023]
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Schultz R. Explaining the new rules for measuring community benefit. Health Prog 2008; 89:46-49. [PMID: 18814794] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
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Eckels TJ. More than just numbers. Health Prog 2008; 89:24-28. [PMID: 18814790] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
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Evashwick CJ, Gautam K. Governance and management of community benefit. Health Prog 2008; 89:10-15. [PMID: 18814788] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
Affiliation(s)
- Connie J Evashwick
- Department of Health Management and Policy, Saint Louis University School of Public Health, St. Louis, USA
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Evans M. Revisions to Form 990 complete. Mod Healthc 2008; 38:14. [PMID: 18803012] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
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Evans M. Not-for-profits not unnoticed. Ohio, Pa. deals watched closely by regulators. Mod Healthc 2008; 38:6-7. [PMID: 18661609] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
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O'Reilly ED. Sarbanes-Oxley on the not-for-profit horizon. Trustee 2008; 61:8-1. [PMID: 18488823] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 05/26/2023]
Abstract
These federal rules determining governance standards and transparency for corporations are bound to affect not-for-profits eventually. Proactive hospital boards know that best governance practices are their best defense.
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