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Full-Text Articles in Law
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Relinquish Control! Why The Irs Should Change Its Stance On Exempt Organizations In Ancillary Joint Ventures, Nicholas A. Mirkay
Nevada Law Journal
No abstract provided.
How Good A Samaritan? Federal Income Tax Exemption For Charitable Hospitals Reconsidered, James B. Simpson, Sarah D. Strum
How Good A Samaritan? Federal Income Tax Exemption For Charitable Hospitals Reconsidered, James B. Simpson, Sarah D. Strum
Seattle University Law Review
Do contemporary charitable hospitals provide a sufficient community benefit to justify the loss of government revenue caused by their tax exemption? Focusing particularly on federal income tax exemption and on the community benefit derived from the provision of services to persons unable to pay, this Article argues that not all hospitals do. Accordingly, the authors recommend that the Internal Revenue Service issue a Revenue Ruling revising the current standards for federal income tax exemption to encourage charitable hospitals to clearly and explicitly identify and respond to health care needs, including the needs of persons unable to pay, in their local …