The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals

The Effect of Tax Exemption and Other Factors on the Market Share of Nonprofit versus for Profit Firms**

Most jurisdictions exempt nonprofit firms from property, sales, and corporate income taxes in various industries, such as health care and education, in which both nonprofit and for-profit firms compete. Crosssection estimates using state tax data indicate that these exemptions significantly increase the market share of nonprofit firms vis-d-vis their for-profit counterparts. The relative market...

The divergence of federal and state policies on the charitable tax exemption of nonprofit hospitals.

Nonprofit hospitals have traditionally enjoyed charitable exemption from real estate taxes because they provide specific social benefits. However, in the past three decades, major health policy changes at the federal level--most significantly, implementation of the Medicare and Medicaid programs--have weakened this rationale. Federal tax regulations during this period have changed in ways that ...

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 ...

A veil of tax exemption?: A proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals.

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community ...