Tax-Exempt Section 501(c)(3) Hospitals : Community Benefit Standard and Schedule H.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Governmental investigations--United States.

Governmental investigations.

United States.

Privileges and immunities.

Tax incentives.

Physical Description:

1 online resource (17 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Examines standards under Section 501(c)(3) of the Internal Revenue Code, under which hospitals qualify for tax-exempt charitable status under Federal law. Discusses recent inquiries made by Congress and IRS into whether hospitals are conducting sufficient activities to justify their exemption, and new IRS reporting requirement known as Schedule H. Discusses H.R. 973, the Charity Care for the Uninsured Act of 2007, to create new tax credit for physicians who provide charity care; and H.R. 6420, the Tax Exempt Hospitals Responsibility Act of 2006, to impose tax on Section 501(c)(3) hospitals that failed to treat low-income uninsured patients.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax-Exempt Section 501(c)(3) Hospitals

Access Restriction:

Restricted for use by site license.