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Full-Text Articles in Health Law and Policy
Tax Exemption And The Health Care Industry: Are The Challenges To Tax-Exempt Status Justified?, Kevin B. Fischer
Tax Exemption And The Health Care Industry: Are The Challenges To Tax-Exempt Status Justified?, Kevin B. Fischer
Vanderbilt Law Review
The provision of health care has traditionally been deemed a charitable function.' Therefore, hospitals and other health care institutions have been afforded the benefits of tax exemption. As a standard for determining which entities merit the tax exemption and which do not, the Internal Revenue Service ("IRS" or "Service") developed what has come to be known as the community benefit test. At the federal level, this test has been the basis for awarding tax- exempt status to hospitals and other health care entities State legislatures have traditionally followed the federal government's standards for tax exemption and have thus allowed health …
Ireland's Abortion Information Act Of 1995, Keith S. Koegler
Ireland's Abortion Information Act Of 1995, Keith S. Koegler
Vanderbilt Journal of Transnational Law
On May 12, 1995, the Supreme Court of Ireland upheld an act making it legal to disseminate information concerning abortion services abroad, provided that the information does not advocate or promote the termination of the pregnancy. While the Abortion Information Act of 1995 is likely to make it easier for an Irish woman to obtain an abortion overseas, it does not change the circumstances under which a woman may obtain an abortion in Ireland. Under the Eighth Amendment to the Irish Constitution, as interpreted by the Irish Supreme Court, abortion is illegal except where the pregnancy poses a substantial risk …