Tax-exempt Status of Hospitals, and Establishment of Charity Care Standards: Hearing Before the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, First Session, on H.R. 790 ... and H.R. 1374 ... July 10, 1991, 4. sējumsU.S. Government Printing Office, 1992 - 387 lappuses |
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activities addition American Hospital Association amount appropriate audit bad debt believe BURKE Chairman charitable purpose charity care standard clinics Committee community benefit standard community service Congress costs Daughters of Charity determining eligible emergency room enforcement exempt hospitals exempt organization exempt status facilities federal for-profit GERRY GRAETZ gross revenues healthcare HealthEast HFMA HFMA's hospital tax exemption hospital's hospitals provide income tax individuals institutions intermediate sanctions Internal Revenue Service issue joint ventures Kirchik legislation levels of charity Medicaid patients Medical Center medically indigent Medicare and Medicaid meet million needs nonprofit hospitals not-for-profit hospitals operate payment percent physicians PICKLE poor private letter rulings problem programs proposed provide charity qualified question RANGEL reimbursement requirements Revenue Ruling revocation serve specific statement tax policy tax-exempt hospitals tax-exempt status taxable teaching hospitals Thank UBIT uncompensated uncompensated care uninsured
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36. lappuse - OF THE TREASURY BEFORE THE COMMITTEE ON WAYS AND MEANS UNITED STATES HOUSE OF REPRESENTATIVES Mr.
18. lappuse - GBADISON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 to assure access to health insurance, and for other purposes.
38. lappuse - Thus, to meet the requirement of this subdivision, it is necessary for an organization to establish that it is not organized or operated for the benefit of private interests such as designated individuals, the creator or his family, shareholders of the organization, or persons controlled, directly or indirectly, by such private interests.
105. lappuse - ... charitable' in the generally accepted legal sense of that term. The promotion of health, like the relief of poverty and the advancement of education and religion, is one of the purposes in the general law of charity that is deemed beneficial to the community as a whole even though the class of beneficiaries eligible to receive a direct benefit from its activities does not include all members of the community...
37. lappuse - charitable" is used In section 501 (c) (3) in its generally accepted legal sense and Is, therefore, not to be construed as limited by the separate enumeration in section 501(c)(3) of other tax-exempt purposes which may fall within the broad outlines of "charity" as developed by judicial decisions.
33. lappuse - The promotion of health, like the relief of poverty and the advancement of education and religion, is one of the purposes in the general law of charity that is deemed beneficial to the community as a whole even though the class of beneficiaries eligible to receive a direct benefit from its activities does not include all members of the community, such as indigent members of the community, provided that the class is not so small that its relief is not of benefit to the community.
104. lappuse - It must be operated to the extent of its financial ability for those not able to pay for the services rendered and not exclusively for those who are able and expected to pay.
126. lappuse - Many simply do not explicitly address the health needs of this segment of their communities. Such evasion, whether active or passive, increases the burden on the remaining hospital community that serves this population.
38. lappuse - Such an examination reveals unmistakable evidence that, underlying all relevant parts of the Code, is the intent that entitlement to tax exemption depends on meeting certain common law standards of charity — namely, that an institution seeking tax-exempt status must serve a public purpose and not be contrary to established public policy.
33. lappuse - ... charity" as developed by judicial decisions. Such term includes: Relief of the poor and distressed or of the underprivileged; advancement...