메뉴 건너뛰기




Volumn 356, Issue 6, 2007, Pages 625-

Regulatory and judicial oversight of nonprofit hospitals

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; CLINICAL EFFECTIVENESS; COMMERCIAL PHENOMENA; EMERGENCY CARE; FUNDING; GOVERNMENT; HEALTH CARE; HEALTH CARE POLICY; HEALTH CARE QUALITY; HEALTH CARE SYSTEM; HEALTH INSURANCE; HOSPITAL MANAGEMENT; JURISPRUDENCE; LAND USE; LONG TERM CARE; MEDICAID; MEDICAL AUDIT; MEDICAL RESEARCH; MEDICAL STAFF; MEDICARE; MEDICOLEGAL ASPECT; NON PROFIT HOSPITAL; NURSING; OUTPATIENT; PHYSICIAN; PRIORITY JOURNAL; PUBLIC HEALTH; REHABILITATION MEDICINE; SOCIAL WELFARE; TAX; UNITED STATES;

EID: 33846892490     PISSN: 00284793     EISSN: 15334406     Source Type: Journal    
DOI: 10.1056/NEJMhpr063800     Document Type: Article
Times cited : (10)

References (62)
  • 2
    • 33846885568 scopus 로고    scopus 로고
    • Stevens R. In sickness and in wealth: American hospitals in the twentieth century. New York: Basic Books, 1989.
    • Stevens R. In sickness and in wealth: American hospitals in the twentieth century. New York: Basic Books, 1989.
  • 3
    • 33846870697 scopus 로고    scopus 로고
    • Kaiser Family Foundation, 2004, Accessed January 18, 2007, at
    • Kaiser Family Foundation. Hospitals by ownership type, 2004. (Accessed January 18, 2007, at http://www.statehealthfacts.org.)
    • Hospitals by ownership type
  • 4
    • 33846887308 scopus 로고    scopus 로고
    • § 501(c)3
    • 26 U.S.C. § 501(c)(3).
    • 26 U.S.C
  • 5
    • 70449707541 scopus 로고
    • Bob Jones University v, U.S
    • Bob Jones University v. United States, 461 U.S. 574 (1983).
    • (1983) United States , vol.461 , pp. 574
  • 7
    • 0035195166 scopus 로고    scopus 로고
    • The role of nonprofits in health care
    • Needleman J. The role of nonprofits in health care. J Health Polit Policy Law 2001;26:1113-40.
    • (2001) J Health Polit Policy Law , vol.26 , pp. 1113-1140
    • Needleman, J.1
  • 8
    • 0141462743 scopus 로고    scopus 로고
    • Why we need the independent sector: The behavior, law and ethics of not-for-profit hospitals
    • Horwitz JR. Why we need the independent sector: the behavior, law and ethics of not-for-profit hospitals. UCLA Law Rev 2003;50:1345-411.
    • (2003) UCLA Law Rev , vol.50 , pp. 1345-1411
    • Horwitz, J.R.1
  • 9
    • 0346656491 scopus 로고    scopus 로고
    • The impact of Blue Cross conversions on accessibility, affordability, and the public interest
    • Hall MA, Conover CJ. The impact of Blue Cross conversions on accessibility, affordability, and the public interest. Milbank Q 2003;81:509-42.
    • (2003) Milbank Q , vol.81 , pp. 509-542
    • Hall, M.A.1    Conover, C.J.2
  • 10
    • 14644398588 scopus 로고    scopus 로고
    • Mission, margin, and trust in the nonprofit health care enterprise
    • Greaney TL, Boozang KM. Mission, margin, and trust in the nonprofit health care enterprise. Yale J Health Policy Law Ethics 2005;5:1-87.
    • (2005) Yale J Health Policy Law Ethics , vol.5 , pp. 1-87
    • Greaney, T.L.1    Boozang, K.M.2
  • 11
    • 21344456112 scopus 로고
    • Health policy below the water line: Medical care and the charitable exemption
    • Bloche MG. Health policy below the water line: medical care and the charitable exemption. Minn Law Rev 1995;80:299-405.
    • (1995) Minn Law Rev , vol.80 , pp. 299-405
    • Bloche, M.G.1
  • 12
    • 33846882935 scopus 로고    scopus 로고
    • Internal Revenue Service. Rev. Rul. 56-185, 1956-1 C.B. 202.
    • Internal Revenue Service. Rev. Rul. 56-185, 1956-1 C.B. 202.
  • 13
    • 33745723555 scopus 로고    scopus 로고
    • Justifying the nonprofit hospital tax exemption in a competitive market
    • Karns JE. Justifying the nonprofit hospital tax exemption in a competitive market. Widener Law J 2004;12:383-561.
    • Widener Law , vol.J 2004 , Issue.12 , pp. 383-561
    • Karns, J.E.1
  • 15
    • 33846868756 scopus 로고    scopus 로고
    • Internal Revenue Service. Rev. Rul. 69-545, 1969-2 C.B. 117.
    • Internal Revenue Service. Rev. Rul. 69-545, 1969-2 C.B. 117.
  • 16
    • 33846872043 scopus 로고    scopus 로고
    • Idem. Rev. Rul. 83-157, 1983-2 C.B. 94.
    • Idem. Rev. Rul. 83-157, 1983-2 C.B. 94.
  • 17
    • 33846854316 scopus 로고    scopus 로고
    • Geisinger Health Plan v. Commissioner, 985 F.2d 1210 (3rd Cir. 1993).
    • Geisinger Health Plan v. Commissioner, 985 F.2d 1210 (3rd Cir. 1993).
  • 18
    • 33846875767 scopus 로고
    • Internal Revenue Service. Gen. Couns. Mem. 39862 Nov. 22
    • Internal Revenue Service. Gen. Couns. Mem. 39862 (Nov. 22, 1991).
    • (1991)
  • 19
    • 33846858312 scopus 로고    scopus 로고
    • Taxpayer Bill of Rights, 2 Act, Pub. L. No. 104-168, 110 Stat. 1452 (1996).
    • Taxpayer Bill of Rights, 2 Act, Pub. L. No. 104-168, 110 Stat. 1452 (1996).
  • 20
    • 33846864571 scopus 로고    scopus 로고
    • Caracci v. Commissioner, 118 Tax Court 379 (2002).
    • Caracci v. Commissioner, 118 Tax Court 379 (2002).
  • 21
    • 33846869403 scopus 로고    scopus 로고
    • Rul. 9853034 Oct. 1
    • Priv. Ltr. Rul. 9853034 (Oct. 1, 1998).
    • (1998)
    • Priv1    Ltr2
  • 22
    • 33846852754 scopus 로고    scopus 로고
    • David's Health Care System v. United States
    • St. David's Health Care System v. United States, 349 F.3d 232 (5th Cir. 2003)
    • (2003) 349 F.3d 232 (5th Cir
    • St1
  • 23
    • 33846865013 scopus 로고    scopus 로고
    • Internal Revenue Service. Rev. Rul. 98-15, 1998-1 C.B. 718.
    • Internal Revenue Service. Rev. Rul. 98-15, 1998-1 C.B. 718.
  • 24
    • 33846894439 scopus 로고    scopus 로고
    • St. David's Health Care System v. United States, No. 101CV-046 (WD Tex, 3/4/04).
    • St. David's Health Care System v. United States, No. 101CV-046 (WD Tex, 3/4/04).
  • 27
    • 0019011543 scopus 로고
    • Does the nonprofit form fit the hospital industry?
    • Clark RC. Does the nonprofit form fit the hospital industry? Harv Law Rev 1980;93:1416-89.
    • (1980) Harv Law Rev , vol.93 , pp. 1416-1489
    • Clark, R.C.1
  • 28
    • 33846856361 scopus 로고
    • Intermountain Health, 709
    • Utah County v. Intermountain Health, 709 P.2d 265 (1985).
    • (1985) P.2d , vol.265
    • Utah County1
  • 29
    • 33846863052 scopus 로고
    • City of Burlington 566
    • Medical Center of Vermont v
    • Medical Center of Vermont v. City of Burlington 566 A.2d 1352 (1989).
    • (1989) A.2d , vol.1352
  • 32
    • 0033194737 scopus 로고    scopus 로고
    • Nonprofit hospital conversions and community benefits: New evidence from three states
    • Young GJ, Desai KR. Nonprofit hospital conversions and community benefits: new evidence from three states. Health Aff (Millwood) 1999;18(5):146-55.
    • (1999) Health Aff (Millwood) , vol.18 , Issue.5 , pp. 146-155
    • Young, G.J.1    Desai, K.R.2
  • 33
    • 0005452774 scopus 로고    scopus 로고
    • Hospital conversions, margins, and the provision of uncompensated care
    • Thorpe KE, Florence CS, Seiber EE. Hospital conversions, margins, and the provision of uncompensated care. Health Aff (Millwood) 2000;19(6):187-94.
    • (2000) Health Aff (Millwood) , vol.19 , Issue.6 , pp. 187-194
    • Thorpe, K.E.1    Florence, C.S.2    Seiber, E.E.3
  • 34
    • 17244383298 scopus 로고    scopus 로고
    • The impact of Blue Cross conversions on health spending and the uninsured
    • Conover CJ, Hall MA, Ostermann J. The impact of Blue Cross conversions on health spending and the uninsured. Health Aff (Millwood) 2005;24(2):473-82.
    • (2005) Health Aff (Millwood) , vol.24 , Issue.2 , pp. 473-482
    • Conover, C.J.1    Hall, M.A.2    Ostermann, J.3
  • 35
    • 33846866856 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat 745 (2002).
    • Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat 745 (2002).
  • 37
    • 33846890768 scopus 로고    scopus 로고
    • Stern v. Lucy Webb Hayes National Training School, 381 F. Supp. 1003 (DDC 1974).
    • Stern v. Lucy Webb Hayes National Training School, 381 F. Supp. 1003 (DDC 1974).
  • 38
    • 33846863489 scopus 로고    scopus 로고
    • Who guards the guardians: Monitoring and enforcement of charity governance
    • Katz RA. Who guards the guardians: monitoring and enforcement of charity governance. Chicago-Kent Law Rev 2005;80:689-720.
    • (2005) Chicago-Kent Law Rev , vol.80 , pp. 689-720
    • Katz, R.A.1
  • 39
    • 33846882944 scopus 로고    scopus 로고
    • The "charitable trust" controversy confronting Banner Health and other nonprofit healthcare systems
    • Coffey P, Koch PC, Whitacre RB. The "charitable trust" controversy confronting Banner Health and other nonprofit healthcare systems. Health Law 2003;16:1-5.
    • (2003) Health Law , vol.16 , pp. 1-5
    • Coffey, P.1    Koch, P.C.2    Whitacre, R.B.3
  • 40
    • 33846878179 scopus 로고    scopus 로고
    • Health Midwest v. Kline, No. 02-CV-08043, 2003 WL 328845 (2003).
    • Health Midwest v. Kline, No. 02-CV-08043, 2003 WL 328845 (2003).
  • 41
    • 33846869402 scopus 로고    scopus 로고
    • Manhattan Eye, Ear and Throat Hospital v. Spitzer, 715 N.Y.S. 2d 575 (Sup. Ct. 1999).
    • Manhattan Eye, Ear and Throat Hospital v. Spitzer, 715 N.Y.S. 2d 575 (Sup. Ct. 1999).
  • 42
    • 33846888192 scopus 로고    scopus 로고
    • Littauer Hospital Association v. Spitzer, 287 A.D.2d 202 (3d Dep't 2001).
    • Littauer Hospital Association v. Spitzer, 287 A.D.2d 202 (3d Dep't 2001).
  • 43
    • 17144465638 scopus 로고    scopus 로고
    • Benko LB. Curtain falls: CareFirst settlement dims hopes for Blues conversions. Mod Healthc 2003;33:14.
    • Benko LB. Curtain falls: CareFirst settlement dims hopes for Blues conversions. Mod Healthc 2003;33:14.
  • 44
    • 0042161757 scopus 로고    scopus 로고
    • The curious conversion of Empire Blue Cross
    • Robinson JC. The curious conversion of Empire Blue Cross. Health Aff (Millwood) 2003;22(4):100-18.
    • (2003) Health Aff (Millwood) , vol.22 , Issue.4 , pp. 100-118
    • Robinson, J.C.1
  • 45
    • 33846886626 scopus 로고    scopus 로고
    • Eastern Kentucky Welfare Rights Organization v. Shultz, 370 F. Supp. 325, (D.C. Cir. 1973), rev'd sub nom. E. Ky. Welfare Rights Org. v. Simon, 506 F.2d 1278 (D.C. Cir. 1974).
    • Eastern Kentucky Welfare Rights Organization v. Shultz, 370 F. Supp. 325, (D.C. Cir. 1973), rev'd sub nom. E. Ky. Welfare Rights Org. v. Simon, 506 F.2d 1278 (D.C. Cir. 1974).
  • 46
    • 33846886019 scopus 로고    scopus 로고
    • Eastern Kentucky Welfare Rights Organization v. Simon, 426 U.S. 26 (1976).
    • Eastern Kentucky Welfare Rights Organization v. Simon, 426 U.S. 26 (1976).
  • 47
    • 33846877734 scopus 로고    scopus 로고
    • Are we getting our money's worth? Charity care, community benefits, and tax exemption at nonprofit hospitals
    • Hanson J. Are we getting our money's worth? Charity care, community benefits, and tax exemption at nonprofit hospitals. Loyola Consum Law Rev 2005;17:395-420.
    • (2005) Loyola Consum Law Rev , vol.17 , pp. 395-420
    • Hanson, J.1
  • 49
    • 33846868536 scopus 로고    scopus 로고
    • Hospitals expect hardball push to unionize
    • March 24, C1
    • Rowland C. Hospitals expect hardball push to unionize. Boston Globe. March 24, 2006:C1.
    • (2006) Boston Globe
    • Rowland, C.1
  • 50
    • 33846879302 scopus 로고    scopus 로고
    • Neglecting taxpayer health - how Advocate Health Care's $40 million community benefits shortfall hurts Chicago. Chicago: SEIU Hospital Accountability Project, October 2004. (Accessed January 18, 2007, at http://www.hospitalmonitor.org/pdf/Neglecting_Taxpayer_Health.pdf.)
    • Neglecting taxpayer health - how Advocate Health Care's $40 million community benefits shortfall hurts Chicago. Chicago: SEIU Hospital Accountability Project, October 2004. (Accessed January 18, 2007, at http://www.hospitalmonitor.org/pdf/Neglecting_Taxpayer_Health.pdf.)
  • 51
    • 33846851662 scopus 로고    scopus 로고
    • Kolari v. New York Presbyterian Hospital, 382 F. Supp. 562 (SDNY 2005).
    • Kolari v. New York Presbyterian Hospital, 382 F. Supp. 562 (SDNY 2005).
  • 53
    • 27744542840 scopus 로고    scopus 로고
    • Ruling a win for Scruggs: Oregon grants classaction request
    • Becker C. Ruling a win for Scruggs: Oregon grants classaction request. Mod Healthc 2005;35:10.
    • (2005) Mod Healthc , vol.35 , pp. 10
    • Becker, C.1
  • 54
    • 33846877298 scopus 로고    scopus 로고
    • Legacy Health System et al, Oct. 4 0412 12483
    • Turner v. Legacy Health System et al, No. 0412-12483 (Oct. 4, 2005).
    • (2005)
    • Turner1
  • 55
    • 33846867169 scopus 로고    scopus 로고
    • Accessed January 18, 2007, at
    • Providence Health System fact sheet. (Accessed January 18, 2007, at http://www.providence.org/oregon/scruggsfacts.htm.)
    • Providence Health System fact sheet
  • 56
    • 85058201690 scopus 로고    scopus 로고
    • Hospital firm to settle lawsuit. Los Angeles Times
    • June 16
    • Associated Press. Hospital firm to settle lawsuit. Los Angeles Times. June 16, 2006:C2.
    • (2006) Associated Press
  • 57
    • 84894856102 scopus 로고    scopus 로고
    • Settlement reached in Sutter lawsuit
    • August 4, C1
    • Colliver V. Settlement reached in Sutter lawsuit. San Francisco Chronicle. August 4, 2006:C1.
    • (2006) San Francisco Chronicle
    • Colliver, V.1
  • 59
    • 33646852747 scopus 로고    scopus 로고
    • Transparency with a catch: AHA urges hospital price disclosure, but wants protection from lawsuits and broad definition of community benefits
    • Zigmond J, Evans M. Transparency with a catch: AHA urges hospital price disclosure, but wants protection from lawsuits and broad definition of community benefits. Mod Healthc 2006;36:16.
    • (2006) Mod Healthc , vol.36 , pp. 16
    • Zigmond, J.1    Evans, M.2
  • 60
    • 33745521149 scopus 로고    scopus 로고
    • Charitable intentions: CHA, VHA unveil community-benefit guidelines developed to help not-for-profit hospitals justify their tax exemptions
    • Becker C. Charitable intentions: CHA, VHA unveil community-benefit guidelines developed to help not-for-profit hospitals justify their tax exemptions. Mod Healthc 2006;36:14.
    • (2006) Mod Healthc , vol.36 , pp. 14
    • Becker, C.1
  • 61
    • 33846881467 scopus 로고    scopus 로고
    • Hospital charity care is probed
    • September 13
    • Day K. Hospital charity care is probed. Washington Post. September 13, 2006:D2.
    • (2006) Washington Post
    • Day, K.1
  • 62
    • 36549044170 scopus 로고    scopus 로고
    • IRS checking compliance tax-exempt hospitals
    • June 19
    • Pear R. IRS checking compliance tax-exempt hospitals. New York Times. June 19, 2006:A15.
    • (2006) New York Times
    • Pear, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.