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Schedule H: New Community Benefit Reporting Requirements For Hospitals, Eileen Salinsky
Schedule H: New Community Benefit Reporting Requirements For Hospitals, Eileen Salinsky
National Health Policy Forum
In recent years, some policymakers have questioned whether not-for-profit hospitals benefit the communities they serve at a level commensurate with the tax exemptions they receive as charitable organizations. This background paper reviews the new community benefit reporting requirements hospitals will face in 2009 under Schedule H of the Internal Revenue Service's revised Form 990 (the return used by organizations exempt from federal income tax). The paper provides a descriptive summary of the quantitative and qualitative information to be reported on Schedule H, such as charity care, bad debt, and the unreimbursed costs of Medicaid and Medicare.
Legal Paraprofessionalism And Its Implications: A Bibliography, Lester Brickman
Legal Paraprofessionalism And Its Implications: A Bibliography, Lester Brickman
Vanderbilt Law Review
If access to legal services is thus essential for the attainment of democratic values, then the efficacy of the legal delivery system is of supreme importance. Much has been written examining the inefficiency of present methods of law practice as a means of conveying services to the consumer,' and still more written decrying the shortage of basic legal services for the poor and for the middle class.' In response to this criticism and as a way of meeting other needs, the profession is trying such new delivery systems as group legal services, prepaid legal insurance, and specialized practice. Additionally, there …