-
1
-
-
62949154704
-
The Nonprofit Hospitals: A Call for New National Guidance Requiring Minimum Annual Charity Care to Qualify for Federal Tax Exemption
-
Summer
-
Aitsebaomo, G. A. 2004. The Nonprofit Hospitals: A Call for New National Guidance Requiring Minimum Annual Charity Care to Qualify for Federal Tax Exemption. Campbell Law Review 26 (Summer): 75-94.
-
(2004)
Campbell Law Review
, vol.26
, pp. 75-94
-
-
Aitsebaomo, G.A.1
-
2
-
-
62949163454
-
-
American Hospital Association AHA, November. Chicago
-
American Hospital Association (AHA). 2005. Uncompensated Hospital Care Cost Fact Sheet, November. Chicago.
-
(2005)
Uncompensated Hospital Care Cost Fact Sheet
-
-
-
3
-
-
62949231016
-
-
2007. Comments on Draft Schedule H, IRS Form 990. August 21. Washington, DC: IRS.
-
2007. Comments on Draft Schedule H, IRS Form 990. August 21. Washington, DC: IRS.
-
-
-
-
4
-
-
33745521149
-
Charitable Intentions: CHA, VHA Unveil Community-Benefit Guidelines Developed to Help Not-for-Profit Hospitals Justify Their Tax Exemptions
-
June 5
-
Becker, C. 2006a. Charitable Intentions: CHA, VHA Unveil Community-Benefit Guidelines Developed to Help Not-for-Profit Hospitals Justify Their Tax Exemptions. Modern Healthcare, June 5, 6-7.
-
(2006)
Modern Healthcare
, pp. 6-7
-
-
Becker, C.1
-
5
-
-
33750604136
-
-
2006b. Charity with an Arm Twist: Senate Hearings Start the Ball Rolling on Tougher Community Benefits Standard, Greater Federal Oversight of Not-for-Profits. Modern Healthcare, September 18, 6-7.
-
2006b. Charity with an Arm Twist: Senate Hearings Start the Ball Rolling on Tougher Community Benefits Standard, Greater Federal Oversight of Not-for-Profits. Modern Healthcare, September 18, 6-7.
-
-
-
-
6
-
-
34948894470
-
-
2007. Community Center of Attention: IRS, Finance Poised to Pounce on Tax-Exempt Status. Modern Healthcare, July 23, 8-9.
-
2007. Community Center of Attention: IRS, Finance Poised to Pounce on Tax-Exempt Status. Modern Healthcare, July 23, 8-9.
-
-
-
-
8
-
-
38449123213
-
Court Ruling, IRS Initiative Highlight Issue in Debate over Tax-Exempt Status
-
October
-
Bush, H. 2007. Court Ruling, IRS Initiative Highlight Issue in Debate over Tax-Exempt Status. Hospitals and Health Networks 81 (October): 24-26.
-
(2007)
Hospitals and Health Networks
, vol.81
, pp. 24-26
-
-
Bush, H.1
-
10
-
-
62949217524
-
-
2006. Comparison between the Catholic Health Association and VHA Inc.'s A Guide for Planning and Reporting Community Benefit and State Community Benefit and Related Laws, Guidelines, and Standards. St. Louis: Catholic Hospital Association of the United States.
-
2006. Comparison between the Catholic Health Association and VHA Inc.'s A Guide for Planning and Reporting Community Benefit and State Community Benefit and Related Laws, Guidelines, and Standards. St. Louis: Catholic Hospital Association of the United States.
-
-
-
-
11
-
-
0035469387
-
Private Benefit, Joint Ventures, and the Death of Healthcare as an Exempt Purpose
-
Columbo, J. D. 2001. Private Benefit, Joint Ventures, and the Death of Healthcare as an Exempt Purpose. Journal of Health Law 34 (4): 505-539.
-
(2001)
Journal of Health Law
, vol.34
, Issue.4
, pp. 505-539
-
-
Columbo, J.D.1
-
12
-
-
62949110087
-
Statement of Commissioner, Internal Revenue Service. In Hearing before the Committee on Ways and Means U.S
-
May 26. Washington, DC: U.S. Government Printing Office
-
2005. Statement of Commissioner, Internal Revenue Service. In Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial No. 109-17, May 26. Washington, DC: U.S. Government Printing Office.
-
(2005)
House of Representatives: 109th Congress, Serial
, Issue.109-117
-
-
-
13
-
-
17444419366
-
Health by Numbers: Hospital Community Benefits in 2003
-
Cryan, B. 2005. Health by Numbers: Hospital Community Benefits in 2003. Medicine and Health, Rhode Island 88 (1): 30-31.
-
(2005)
Medicine and Health, Rhode Island
, vol.88
, Issue.1
, pp. 30-31
-
-
Cryan, B.1
-
14
-
-
0034146643
-
Public Hospitals: Privatization and Uncompensated Care
-
Desai, K. R., L. C. VanDeusen, and G. J. Young. 2000. Public Hospitals: Privatization and Uncompensated Care. Health Affairs 19 (2): 167-172.
-
(2000)
Health Affairs
, vol.19
, Issue.2
, pp. 167-172
-
-
Desai, K.R.1
VanDeusen, L.C.2
Young, G.J.3
-
15
-
-
0036113786
-
A Systematic Review and Meta-analysis of Studies Comparing Mortality Rates of Private For-Profit and Private Not-for-Profit Hospitals
-
Devereaux, P. J., P. T. Choi, C. Lacchetti, B. Weaver, H. J. Schunemann, T. Haines, J. N. Lavis, et al. 2002. A Systematic Review and Meta-analysis of Studies Comparing Mortality Rates of Private For-Profit and Private Not-for-Profit Hospitals. Canadian Medical Association Journal 166:1399-1406.
-
(2002)
Canadian Medical Association Journal
, vol.166
, pp. 1399-1406
-
-
Devereaux, P.J.1
Choi, P.T.2
Lacchetti, C.3
Weaver, B.4
Schunemann, H.J.5
Haines, T.6
Lavis, J.N.7
-
16
-
-
33750547799
-
Hospital Competition, Managed Care, and Mortality after Hospitalization for Medical Conditions: Evidence from Three States
-
Escarce, J. J., A. K. Jain, and J. Rogowski. 2006. Hospital Competition, Managed Care, and Mortality after Hospitalization for Medical Conditions: Evidence from Three States. Medical Care Research and Review 63 (suppl. 6): 112S-140S.
-
(2006)
Medical Care Research and Review
, vol.63
, Issue.SUPPL. 6
-
-
Escarce, J.J.1
Jain, A.K.2
Rogowski, J.3
-
17
-
-
62949181084
-
Statement of Commissioner, Internal Revenue Service
-
May 26. Washington, DC: U.S. Government Printing Office
-
Everson, M. 2005. Statement of Commissioner, Internal Revenue Service. In Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial No. 109-17, May 26. Washington, DC: U.S. Government Printing Office.
-
(2005)
Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial
, Issue.109-117
-
-
Everson, M.1
-
18
-
-
62949238065
-
-
Greene, W. H. 1993. Econometric Analysis. 2nd ed. New York: Macmillan. Horwitz, J. 2003. Why We Need the Independent Sector: The Behavior, Law, and Ethics of Not-for-Profit Hospitals. UCLA Law Review 50:1345-1411.
-
Greene, W. H. 1993. Econometric Analysis. 2nd ed. New York: Macmillan. Horwitz, J. 2003. Why We Need the Independent Sector: The Behavior, Law, and Ethics of Not-for-Profit Hospitals. UCLA Law Review 50:1345-1411.
-
-
-
-
19
-
-
62949089685
-
Statement of Chairman, Champaign County Board of Review, Urbana, Illinois
-
May 26. Washington, DC: U.S. Government Printing Office
-
Jenkins, S. 2005. Statement of Chairman, Champaign County Board of Review, Urbana, Illinois. In Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial No. 109-17, May 26. Washington, DC: U.S. Government Printing Office.
-
(2005)
Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial
, Issue.109-117
-
-
Jenkins, S.1
-
20
-
-
0031155707
-
Private Hospital Care for Profit? A Reappraisal
-
Josephson, G. W. 1997. Private Hospital Care for Profit? A Reappraisal. Health Care Management Review 22 (3): 64-73.
-
(1997)
Health Care Management Review
, vol.22
, Issue.3
, pp. 64-73
-
-
Josephson, G.W.1
-
21
-
-
62949176123
-
-
Kane, N. M. 2006. Statement to the United States Senate Committee on Finance, Taking the Pulse of Charitable Care and Community Benefit at Nonprofit Hospitals. Washington, DC, September 13. www.senate.gov/~finance/hearings/ testimony/2005test/091306nktest.pdf.
-
Kane, N. M. 2006. Statement to the United States Senate Committee on Finance, Taking the Pulse of Charitable Care and Community Benefit at Nonprofit Hospitals. Washington, DC, September 13. www.senate.gov/~finance/hearings/ testimony/2005test/091306nktest.pdf.
-
-
-
-
22
-
-
0026657834
-
Hospital Characteristics and Quality of Care
-
Keeler, E., L. Rubinstein, K. Kahn, D. Draper, E. Harrison, M. McGinty, W. Rogers, and R. Brook. 1992. Hospital Characteristics and Quality of Care. Journal of the American Medical Association 268:1709-1714.
-
(1992)
Journal of the American Medical Association
, vol.268
, pp. 1709-1714
-
-
Keeler, E.1
Rubinstein, L.2
Kahn, K.3
Draper, D.4
Harrison, E.5
McGinty, M.6
Rogers, W.7
Brook, R.8
-
23
-
-
0000591339
-
The Use of Variance Components Models in Pooling Cross Section and Time Series Data
-
Maddala, G. S. 1971. The Use of Variance Components Models in Pooling Cross Section and Time Series Data. Econometrica 39:341-358.
-
(1971)
Econometrica
, vol.39
, pp. 341-358
-
-
Maddala, G.S.1
-
24
-
-
16544379981
-
Endangered Species? Not-for-Profit Hospitals Face Tax-Exemption Challenge
-
Maiuro, L. S., H. Schneider, and N. Bellows. 2004. Endangered Species? Not-for-Profit Hospitals Face Tax-Exemption Challenge. Healthcare Financial Management 58 (9): 74-78.
-
(2004)
Healthcare Financial Management
, vol.58
, Issue.9
, pp. 74-78
-
-
Maiuro, L.S.1
Schneider, H.2
Bellows, N.3
-
25
-
-
0031183117
-
A Profile of Uncompensated Hospital Care, 1983-1995
-
Mann, J. M., G. A. Milnick, A. Bamezai, and J. Zwanziger. 1997. A Profile of Uncompensated Hospital Care, 1983-1995. Health Affairs 16 (4): 223-232.
-
(1997)
Health Affairs
, vol.16
, Issue.4
, pp. 223-232
-
-
Mann, J.M.1
Milnick, G.A.2
Bamezai, A.3
Zwanziger, J.4
-
26
-
-
0028399524
-
Tax Exemption: Challenge and Opportunity for Not-for-Profit Hospitals
-
Meadors, A. C., and K. Schreiber. 1994. Tax Exemption: Challenge and Opportunity for Not-for-Profit Hospitals. Hospital Topics 72 (2): 40-46.
-
(1994)
Hospital Topics
, vol.72
, Issue.2
, pp. 40-46
-
-
Meadors, A.C.1
Schreiber, K.2
-
27
-
-
62949083107
-
-
Missouri Foundation for Health, Summer. St. Louis: Health Policy Committee of the Missouri Foundation for Health
-
Missouri Foundation for Health. 2005. Hospital Charity Care in the United States. Summer. St. Louis: Health Policy Committee of the Missouri Foundation for Health.
-
(2005)
Hospital Charity Care in the United States
-
-
-
28
-
-
0042062440
-
Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals
-
Nicholson, S., M. V. Pauly, L. R. Burns, A. Baumritter, and D. A. Asch. 2000. Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals. Health Affairs 10 (6): 168-177.
-
(2000)
Health Affairs
, vol.10
, Issue.6
, pp. 168-177
-
-
Nicholson, S.1
Pauly, M.V.2
Burns, L.R.3
Baumritter, A.4
Asch, D.A.5
-
29
-
-
62949088812
-
Hospital Financial Analysis 1999
-
Pennsylvania Health Care Cost Containment Council, Pennsylvania Health Care Cost Containment Council, Harrisburg: Pennsylvania Health Care Cost Containment Council
-
Pennsylvania Health Care Cost Containment Council. 2000. Hospital Financial Analysis 1999: Pennsylvania Health Care Cost Containment Council's Annual Report on the Financial Health of Pennsylvania Hospitals. Harrisburg: Pennsylvania Health Care Cost Containment Council.
-
(2000)
s Annual Report on the Financial Health of Pennsylvania Hospitals
-
-
-
31
-
-
62949128757
-
Statement
-
May 26. Washington, DC: U.S. Government Printing Office
-
Schlesinger, M., and B. H. Gray. 2005. Statement. In Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial No. 109-17, May 26. Washington, DC: U.S. Government Printing Office.
-
(2005)
Hearing before the Committee on Ways and Means U.S. House of Representatives: 109th Congress, Serial
, Issue.109-117
-
-
Schlesinger, M.1
Gray, B.H.2
-
32
-
-
62949087863
-
-
2006. How Nonprofits Matter in American Medicine, and What to Do about It. Health Affairs, Web exclusive, June 20. content.healthaffairs.org/cgi/ reprint/25/4/W287.
-
2006. How Nonprofits Matter in American Medicine, and What to Do about It. Health Affairs, Web exclusive, June 20. content.healthaffairs.org/cgi/ reprint/25/4/W287.
-
-
-
-
33
-
-
0026481453
-
Community Benefit Prevails: Are Radical Changes in Hospital Tax-Exemption Laws Necessary?
-
Seay, J. D. 1992. Community Benefit Prevails: Are Radical Changes in Hospital Tax-Exemption Laws Necessary? Health Progress 73:42-47.
-
(1992)
Health Progress
, vol.73
, pp. 42-47
-
-
Seay, J.D.1
-
34
-
-
77956731617
-
Not-for-Profit Ownership and Hospital Behavior
-
ed. A. J. Culyer and J. P. Newhouse, Amsterdam: Elsevier Science B.V
-
Sloan, F. A. 2000. Not-for-Profit Ownership and Hospital Behavior. In Handbook of Health Economics, ed. A. J. Culyer and J. P. Newhouse, 1:1141-1174. Amsterdam: Elsevier Science B.V.
-
(2000)
Handbook of Health Economics
, vol.1
, pp. 1141-1174
-
-
Sloan, F.A.1
-
35
-
-
3042834072
-
Promoting Accountability: Hospital Charity Care in California, Washington State, and Texas
-
Sutton, J. P., and J. Stensland. 2004. Promoting Accountability: Hospital Charity Care in California, Washington State, and Texas. Journal of Health Care for the Poor and Underserved 15 (2): 237-250.
-
(2004)
Journal of Health Care for the Poor and Underserved
, vol.15
, Issue.2
, pp. 237-250
-
-
Sutton, J.P.1
Stensland, J.2
-
38
-
-
62949173383
-
-
U.S. General Accounting Office (GAO). 1990. Nonprofit Hospitals: Better Standards Needed for Tax Exemption. HRD-90-84. Washington, DC: GAO.
-
U.S. General Accounting Office (GAO). 1990. Nonprofit Hospitals: Better Standards Needed for Tax Exemption. HRD-90-84. Washington, DC: GAO.
-
-
-
-
39
-
-
62949208658
-
-
U.S. Internal Revenue Service (IRS). 2007. Hospital Compliance Project: Interim Report. July 19. Washington, DC: IRS.
-
U.S. Internal Revenue Service (IRS). 2007. Hospital Compliance Project: Interim Report. July 19. Washington, DC: IRS.
-
-
-
-
40
-
-
2442721805
-
Medicare and the American Health Care System
-
U.S. Prospective Payment Assessment Commission, Washington, DC: U.S. Prospective Payment Assessment Commission
-
U.S. Prospective Payment Assessment Commission. 1996. Medicare and the American Health Care System, Report to Congress. Washington, DC: U.S. Prospective Payment Assessment Commission.
-
(1996)
Report to Congress
-
-
-
41
-
-
84869243029
-
-
U.S. Senate Committee on Finance-Minority Staff, Discussion Draft, July 19
-
U.S. Senate Committee on Finance-Minority Staff. 2007. Tax-Exempt Hospitals: Discussion Draft, July 19. finance.senate.gov/press/Gpress/2007/ prg071907a.pdf.
-
(2007)
Tax-Exempt Hospitals
-
-
-
42
-
-
62949238910
-
-
Utah Office of Health Care Statistics, Utah Office of Health Care Statistics, Utah Department of Health, Salt Lake City. 2006
-
Utah Office of Health Care Statistics. 2006. Utah Hospital Discharge Query System, Descriptive Statistics: 1991-1994. Utah Office of Health Care Statistics, Utah Department of Health, Salt Lake City.
-
(1991)
Utah Hospital Discharge Query System, Descriptive Statistics
-
-
-
43
-
-
62949241056
-
-
Walker, D. M. 2005. Statement of Comptroller General of the United States, before the House Committee on Ways and Means. In Nonprofit, For-Profit, and Government Hospitals: Uncompensated Care and Other Community Benefits, GAO-05-743T, May 26. www.gao.gov/new.items/d05743t.pdf.
-
Walker, D. M. 2005. Statement of Comptroller General of the United States, before the House Committee on Ways and Means. In Nonprofit, For-Profit, and Government Hospitals: Uncompensated Care and Other Community Benefits, GAO-05-743T, May 26. www.gao.gov/new.items/d05743t.pdf.
-
-
-
|