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.

Privileges and immunities.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2008

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2008-AML-0341

Access Restriction:

Restricted for use by site license