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Evaluating Hospitals’ Provision of Community Benefit: An Argument for an Outcome-Based Approach to Nonprofit Hospital Tax Exemption

Nonprofit hospitals are exempt from federal income taxation if they pass organizational and operational tests, including satisfying the community-benefit standard. Policymakers, however, have questioned the adequacy of the community benefits that nonprofit hospitals provide in exchange for these exe...

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Detalhes bibliográficos
Main Authors: Rubin, Daniel B., Singh, Simone Rauscher, Jacobson, Peter D.
Formato: Artigo
Idioma:Inglês
Publicado em: American Public Health Association 2013
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC3673262/
https://ncbi.nlm.nih.gov/pubmed/23409909
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.2105/AJPH.2012.301048
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