WINDOW-TAX ON HOSPITALS.

Property tax exemption for nonprofit hospitals.

This article discusses management practices that hospital administrators can use to minimize the exposure to property taxation. First, the results of a national survey on the extensiveness of property tax exemption are reviewed. Next, a review of the history of recent developments in Utah is presented, including the recent ruling of the Utah State Supreme Court that "nonprofit" status does not ...

Leveraging tax-exempt status of hospitals.

This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to date...

Tax-exemption for hospitals: towards an understanding of community benefit.

Provision of community benefits by tax-exempt U.S. hospitals.

BACKGROUND The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. METHODS We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more tha...

Nonprofit hospitals and the federal tax exemption: a fresh prescription.