Subsidizing health care providers through the tax code: Status or conduct?

Health Affairs

Volumn 25, Issue 4, 2006, Pages

  Hyman, David A ^a   Sage, William M ^b  

^a UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN   (United States)

^b Och Spine at New York Presbyterian Hospitals   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

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

COMMUNITY-INSTITUTIONAL RELATIONS; HEALTH SERVICES RESEARCH; HOSPITALS, PROPRIETARY; HOSPITALS, VOLUNTARY; HUMANS; OWNERSHIP; POLICY MAKING; TAX EXEMPTION; UNITED STATES;

EID: 33746895803     PISSN: 02782715     EISSN: 02782715     Source Type: Journal    
DOI: 10.1377/hlthaff.25.w312     Document Type: Review

References (15)

1. M. Schlesinger and B. 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), Exhibit 1.
2. M. Schlesinger and B. Gray, "How Nonprofits Matter in American Medicine, and What to Do about It," Health Affairs 25 (2006): w287-w303 Ibid.
3. Revenue Ruling 56-185, 1956-1 Cumulative Bulletin 202, at http://www.taxlinks.com/rulings/1956/revrul56-185.htm (accessed 18 May 2006).
4. Rev. Rul. 69-545, 1969-2 C.B. 117, at http://www.irs.gov/pub/irs-tege/ rr69-545.pdf (accessed 14 June 2006).
5. M. Schlesinger and B. Gray, "A Broader Vision for Managed Care, Part 1: Measuring the Benefit to Communities," Health Affairs 17, no. 3 (1998): 152-168, quote on p. 155.
6. D.A. Hyman, "The Conundrum of Charitability: Reassessing Tax Exemption for Hospitals," American Journal of Law and Medicine 16, no. 3 (1990): 327-380;
7. and J.D. Colombo, "The Failure of Community Benefit," Health Matrix 15, no. 1 (2005): 29-65.
8. Various sources in support of this point are available from David Hyman; send e-mail to dhyman@law.uiuc.edu.
9. See B. Cohen, "The Controversy over Hospital Charges to the Uninsured: No Villains, No Heroes," Villanova Law Review 51, no. 1 (2006): 95;
10. Clifford Law Offices, "Not-for-Profit Hospital Class Action Litigation," http://www.cliffordlaw.com/not-for-profit-hospital-class- action-litigation (accessed 18 May 2006);
11. J. Appleby, "Barrage of Lawsuits Huge Wake-Up Call for Non-Profit Hospitals," USA Today, 19 July 2004;
12. and L.W. Clark et al., "What May Arrive in Tomorrow's Mail? An Analysis of Class Action Lawsuits concerning Hospital Billing of Uninsured Patients," BNA's Health Law Report, 29 July 2004.
13. Hyman, "The Conundrum of Charitability," 340-348;
14. Colombo, "The Failure of Community Benefit," 37-40;
15. and A.A. Noble et al., "Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives," Journal of Law, Medicine, and Ethics 26, no. 2 (1998): 116.