Nonprofit ownership, private property, and public accountability

Health Affairs

Volumn 25, Issue 4, 2006, Pages

  Horwitz, Jill ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

CLASSIFICATION; COMMUNITY CARE; COMPARATIVE STUDY; ECONOMICS; HEALTH SERVICES RESEARCH; HOSPITAL; HUMAN; NON PROFIT HOSPITAL; ORGANIZATION AND MANAGEMENT; PUBLIC RELATIONS; REVIEW; SOCIAL BEHAVIOR; TAX; UNITED STATES;

COMMUNITY-INSTITUTIONAL RELATIONS; HEALTH SERVICES RESEARCH; HOSPITALS, PROPRIETARY; HOSPITALS, VOLUNTARY; HUMANS; OWNERSHIP; SOCIAL RESPONSIBILITY; TAX EXEMPTION; UNCOMPENSATED CARE; UNITED STATES;

EID: 33746877868     PISSN: 02782715     EISSN: 02782715     Source Type: Journal    
DOI: 10.1377/hlthaff.25.w308     Document Type: Review

References (13)

1. Hearing before the House Committee on Ways and Means, 109th Cong., 1st sess., 26 May 2005.
2. M. Schlesinger and B.H. Gray, "How Nonprofits Matter in American Medicine, and What to Do about It," Health Affairs 25 (2006): w287-w303 (published online 20 June 2006; 10.1377/hlthaff.25.w287).
3. M. Schlesinger and B.H. Gray, " Health Affairs Ibid., w298.
4. M. Fremont-Smith, Governing Nonprofit Organizations: Federal and State Law and Regulation (Cambridge, Mass.: Harvard University Press, 2004);
5. and H.A. Moe, "'The Vision of Piers the Plowman' and the Law of Foundations," Proceedings of the American Philosophical Society 102, no. 4 (1958): 371-375. However, the "mesondieux" referred to in the poem might be better understood as alms-houses than anything like contemporary hospitals. The Middle English Dictionary explains that "mysese," the word translated as "sick," meant something like "wretched" or "miserable" in the fourteenth century.
6. Internal Revenue Code, sec. 501(c)(3).
7. Revenue Ruling 56-185, 1956-1 Cumulative Bulletin 202, 203, at http://taxlinks.com/rulings/1956/revrul56-185.htm;
8. and Rev. Rul. 69-545 1969-2 C.B. 117, at http://www.irs.gov/pub/irs-tege/ rr69-545.pdf (both accessed 8 June 2006).
9. D.M. Mancino, "The Impact of Federal Tax Exemption Standards on Health Care Policy and Delivery," Health Matrix 15, no. 1 (2005): 5-27.
10. C. Smith et al., "National Health Spending in 2004: Recent Slowdown Led by Prescription Drug Spending," Health Affairs 25, no. 1 (2006): 186-196.
11. A. de Tocqueville, Democracy in America, ed. P. Bradley (New York: Vintage Books, 1945).
12. Schlesinger and Gray, "How Nonprofits Matter," w298.
13. A.B. Rosen et al., "Cost-Effectiveness of Full Medicare Coverage of Angiotensin-Converting Enzyme Inhibitors for Beneficiaries with Diabetes," Annals of Internal Medicine 143, no. 2 (2005): 89-99.