501(c)(3) Hospitals and the Community Benefit Standard.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Governmental investigations--United States.

Governmental investigations.

United States.

Hospitals.

Privileges and immunities.

Physical Description:

1 online resource (16 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2009.

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 an amendment in the nature of a substitute to H.R. 3590, the Patient Protection and Affordable Care Act, to impose additional requirements on hospitals to qualify for Section 501(c)(3) status.

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. 501(c)(3) Hospitals and the Community Benefit Standard

Access Restriction:

Restricted for use by site license.