501(c)(3) Hospitals and the Community Benefit Standard [electronic resource].
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2009.
- Physical Description:
- 16 pages : digital, PDF file
- 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.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- 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.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10122614