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Volumn 368, Issue 16, 2013, Pages 1519-1527

Provision of community benefits by tax-exempt U.S. hospitals

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; COMMUNITY CARE; HEALTH PRACTITIONER; HOSPITAL FINANCE; HOSPITAL MANAGEMENT; HOSPITAL RUNNING COST; INSTITUTIONAL CARE; MEDICAL EDUCATION; MEDICAL RESEARCH; PATIENT CARE; PRIORITY JOURNAL; RESOURCE ALLOCATION; SOCIAL WELFARE; TAX; UNITED STATES;

EID: 84876343656     PISSN: 00284793     EISSN: 15334406     Source Type: Journal    
DOI: 10.1056/NEJMsa1210239     Document Type: Article
Times cited : (150)

References (15)
  • 1
    • 84869256014 scopus 로고    scopus 로고
    • Tax-exempt hospitals and community benefits: A review of state reporting requirements
    • Hellinger FJ. Tax-exempt hospitals and community benefits: a review of state reporting requirements. J Health Polit Policy Law 2009;34:37-61.
    • (2009) J Health Polit Policy Law , vol.34 , pp. 37-61
    • Hellinger, F.J.1
  • 3
    • 70349227019 scopus 로고    scopus 로고
    • Charitable expectations of nonprofit hospitals: Lessons from Maryland
    • Millwood
    • Gray BH, Schlesinger M. Charitable expectations of nonprofit hospitals: lessons from Maryland. Health Aff (Millwood) 2009;28:w809-w821.
    • (2009) Health Aff , vol.28
    • Gray, B.H.1    Schlesinger, M.2
  • 4
    • 84876341580 scopus 로고    scopus 로고
    • Tax-exempt hospitals: What is their charitable responsibility and how should it be defined and reported?
    • Kane NM. Tax-exempt hospitals: what is their charitable responsibility and how should it be defined and reported? St Louis Univ Law J 2007;51:459-73.
    • (2007) St Louis Univ Law J , vol.51 , pp. 459-473
    • Kane, N.M.1
  • 5
    • 77951630378 scopus 로고    scopus 로고
    • Federal and state tax exemption policy, medical debt, and healthcare for the poor
    • Colombo JD. Federal and state tax exemption policy, medical debt, and healthcare for the poor. St Louis Univ Law J 2007;51:433-57.
    • (2007) St Louis Univ Law J , vol.51 , pp. 433-457
    • Colombo, J.D.1
  • 6
    • 84876315211 scopus 로고    scopus 로고
    • State challenging hospitals' tax exemptions
    • September 10
    • Japsen B. State challenging hospitals' tax exemptions. New York Times. September 10, 2011 (http://www.nytimes.com/2011/09/11/us/11cnchospitals.html? pagewanted=all).
    • (2011) New York Times
    • Japsen, B.1
  • 7
    • 84942568102 scopus 로고    scopus 로고
    • July 19. Washington, DC: U.S. Senate Committee on Finance Minority Staff
    • 2007 Tax exempt hospitals: discussion draft, July 19. Washington, DC: U.S. Senate Committee on Finance Minority Staff, 2007 (http://finance.sentate. gov/press/Gpress/2007/prg071907a.pdf).
    • (2007) 2007 Tax Exempt Hospitals: Discussion Draft
  • 9
    • 79952781074 scopus 로고    scopus 로고
    • Tax-exempt hospitals and the Patient Protection and Affordable Care Act: Implications for public health policy and practice
    • Rosenbaum S, Margulies R. Tax-exempt hospitals and the Patient Protection and Affordable Care Act: implications for public health policy and practice. Public Health Rep 2011;126:283-6.
    • (2011) Public Health Rep , vol.126 , pp. 283-286
    • Rosenbaum, S.1    Margulies, R.2
  • 10
    • 84876324299 scopus 로고    scopus 로고
    • Washington, DC: Congressional Budget Office, December
    • Nonprofit hospitals and the provision of community benefits. Washington, DC: Congressional Budget Office, December 2006 (http://www.cbo.gov/sites/ default/files/cbofiles/ftpdocs/76xx/doc7695/12-06-nonprofit.pdf).
    • (2006) Nonprofit Hospitals and the Provision of Community Benefits
  • 11
    • 79959434981 scopus 로고    scopus 로고
    • Health Forum. 2010 ed. Chicago: American Hospital Association
    • Health Forum. AHA guide to the health care field. 2010 ed. Chicago: American Hospital Association, 2009.
    • (2009) AHA Guide to the Health Care Field
  • 12
    • 84876300370 scopus 로고    scopus 로고
    • Washington, DC: Catholic Health Association of the United States
    • Community benefit reporting by U.S. state. Washington, DC: Catholic Health Association of the United States, 2009.
    • (2009) Community Benefit Reporting by U.S. State
  • 15
    • 84876308258 scopus 로고
    • Washington, DC: Internal Revenue Service
    • Revenue Ruling 69-545. Washington, DC: Internal Revenue Service, 1969 (http://www.irs.gov/pub/irs-tege/rr69-545.pdf).
    • (1969) Revenue Ruling 69-545


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.